1. Preheat oven to 350 degrees celcius and grease and flour 2 nine inch pans.
2. Mix together sugar, flour, cocoa, baking powder, baking soda, and salt in large bowl.
3. Add eggs, milk, oil and vanilla. Beat on medium speed of mixer for 2 minutes.
4. Stir in boiling water (batter will be thin), then pour batter into prepared pans.
5. Bake for 30-35 minutes or until wooden pick inserted in the middle comes out clean.
6. Cool for 10 minutes, then take out of pan and cool completely.
7.fFor the icing - melt the butter, then stir in the cocoa. Add sugar and milk (if too thick. add more milk - or if too thin, put in more butter).
8. Spread icing on top of the bottom layer. Then put the top layer on and ice the top and sides.
