Best Ever Chocolate Cake

Combine cocoa and boiling water, stirring until smooth; set aside.

Cream butter; gradually add sugar, beating well with electric mixer at medium speed.

Add eggs, one at a time, beating well after each addition.

Combine flour, soda, baking powder and salt in medium bowl; add to creamed mixture alternately with cocoa mixture, beating with electric mixer at low speed, beginning and ending with flour mixture.

Stir in vanilla.

Do not overbeat. Pour batter into greased and floured pans (use three 9-inch round pans or one 9 x 13-inch pan).

Bake at 350° for 20 to 25 minutes; test center of cake with toothpick.

Cool in pans for 10 minutes; remove from pans and cool completely on wire racks before frosting.