Preheat oven to 375
In bowl cream together Butter & Sugar until smooth. Add eggs, one at a time beating after each one. Add Vanilla.
In a separate bowl, mix together Flour, Baking Soda & Baking Powder taking care to get rid of any lumps. (If needed, sift) Mix into Butter Mixture.
Mix Cocoa and Boiling Water together until Cocoa is dissolved. Carefully stir into cake batter.
Pour batter into prepared pans (either sprayed with non-stick spray or greased & floured). This recipe will make 3 single layers, 1 large sheet cake or I like to make a 2 layer cake and use the rest in cupcakes.
Bake 35-45 minutes until toothpick inserted into cake comes out clean. Once you remove the cakes from the oven, you have to let them sit and cool before removing from the pans.