Preheat oven to 350 degrees.
Grease and flour three 9 inch round cake pans.
In a medium bowl, gradually stir boiling water into cocoa until well blended.
Set aside to cool completely.
Combine flour, soda, baking powder, and salt, set aside.
In large bowl, beat butter with sugar until fluffy.
Add eggs, one at a time, beat well after each.
Beat in vanilla.
Beat in flour mixture, 1/4 of it at a time, alternatively with the cocoa mixture
Beginning and ending with the flour mixture.
Beat each addition just until blended.
Pour batter into prepared pans
Bake 25 minutes or until cake is done
***** See Frosting Recipe