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Heat your oven to 350 degrees. Spray your cake pans and line the bottoms with parchment paper.
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Beat together the boiling water and cocoa. Set aside. Sift together the flour, baking soda and salt. Set aside.
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In the bowl of your mixer, cream together the butter with the two sugars until light and fluffy. Beat in eggs, one at a time and scrape down the bowl after each addition.
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Add the vanilla and buttermilk to the cocoa mixture.
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Add about 1/3 of the dry ingredients to the mixer just until combined. Then add 1/2 of the wet and mix to combine. Repeat again, being sure to end with the dry. Do not over-mix.
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Divide batter evenly between the pans and bake for 32-36 minutes until cake tester inserted is clean. Cool for 10 minutes in the pan then remove to wire racks to cool completely before frosting.