Preheat oven to 350 degrees. Mix all of the dry ingredients together. Add in the eggs, oil, vanilla and milk and mix until combined. Scrape down the sides and bottom of the bowl. Add in the boiling water. Divide batter into two 9 inch round pans that have been sprayed. Bake for 30 minutes or until the center of the cake is done. If you take it out too early, the middle will collapse.

Beat butter until fluffy, sift together powder sugar and cocoa (you can skip the sifting, but it helps with lumps.) Add the dry ingredients to the butter and beat on high. Slowly add in the milk, vanilla and coffee and beat in high until light and fluffy.