Preheat oven to 350º
Butter the (2) round cake pans, line with parchment paper (or they will stick!),
dust the pans with the powdered cocoa.
In a medium bowl, whisk boiling water into the (1) Cup of cocoa powder until smooth, then add the sour cream and whisk until smooth.
In a separate bowl, whisk together the flour, salt, baking powder and baking soda.
Using an electric mixer, beat the butter and sugar until mixture is fluffy and pale yellow.
Beat in the eggs, one at a time, until throughly mixed.
Add in the flour mixture, slowly, alternating with the cocoa mixture until all is combined.
Add the Vanilla Extract