Mix in mixing bowl the flour, sugar, soda, and baking powder. After mixing, make a nest in center of dry ingredients.
Heat water and 1/2 c. cocoa to boiling. Remove from heat and immediately pour into dry ingredients nest and stir well. (No beating is necessary).
Add oil (or shortening), vanilla, and eggs. Stir well.
Step 4: Pour into greased 9 X 13 inch pan. (Batter will be slightly runny). Bake at 350º for 30 minutes.
Mix butter, 4 T. cocoa, and milk in sauce pan and bring to boil. Add powdered sugar, vanilla, and nuts. Spread over cooled cake.