1-Preheat oven and prepare pans: Preheat oven to 350°F, grease two 9-inch round cake pans and line with parchment.

2-Mix dry ingredients: In a large bowl, whisk together flour, sugar, cocoa, baking powder, baking soda, and salt.

3-Combine wet ingredients: In a separate measuring cup, combine milk, oil, eggs, and vanilla.

4-Combine wet and dry: Add wet mixture to dry ingredients and whisk until just combined.

5-Add boiling water: Pour in boiling water and whisk until batter is smooth and thin.

6-Divide batter: Divide batter evenly between prepared pans.

7-Bake: Bake 30-35 minutes, rotating pans halfway, until a toothpick comes out clean or with a few moist crumbs.

8-Cool layers: Cool layers in pans for 10 minutes, then turn out onto a wire rack to cool completely.

9-Freeze for moisture: For extra moist cake, while layers are still warm, wrap each tightly in plastic and freeze for several hours or overnight.

10-Prepare for assembly: Place parchment strips around cake stand edge; spread about 1 cup of frosting between layers, working quickly if cake is frozen.

11-Beat butter: Beat softened unsalted butter with mixer until creamy.

12-Sift dry frosting ingredients: Sift together cocoa powder, powdered sugar, and a pinch of salt.

13-Add dry ingredients and milk: Gradually add dry mixture to butter, alternating with milk and vanilla; start with 6 tbsp milk and add more for spreadable consistency.

14-Beat frosting: Beat until frosting is light and fluffy.

15-Frost cake: Spread frosting between layers and over top and sides; add sprinkles before frosting sets.