1. Preheat oven to 350°F. Butter and flour two 9 inch round pans.
2. Mix sugar, flour, cocoa, baking powder, baking soda, and salt.
3. Beat in eggs, milk, oil, and vanilla.
4. Mix in boiling water using a spatula.
5. Pour half of the batter into each pan.
6. Bake for 35 minutes. Cool for 15 minutes in pans, then remove and allow to cool completely on rack.
7. Frost and decorate. Enjoy!