CAKE:

1 c. unsifted unsweetened cocoa
2 c. boiling water
2 3/4 c. sifted all-purpose flour
2 tsp. baking soda
1/2 tsp. salt
1/2 tsp. baking powder
1 c. butter, softened
2 1/2 c. granulated sugar
4 eggs
1 1/2 tsp. vanilla extract

FROSTING:

1 pkg. semi-sweet chocolate pieces
1/2 c. light cream
1 c. butter
2 1/2 c. unsifted confectioners' sugar

FILLING:

1 c. heavy cream, whipped
1/4 c. unsifted confectioners' sugar
1 tsp. vanilla extract

In medium bowl combine unsweetened cocoa with 2 cups boiling water, mixing with wire whisk until smooth. Cool completely. Sift flour with soda, salt and baking powder. Preheat oven to 350 degrees F. Grease well and lightly flour three 9 x 1 1/2 inch layer cake pans.

In large bowl mix butter with sugar, eggs and vanilla at high speed, scraping bowl occasionally until light and fluffy about 5 minutes. At low speed, beat in the flour mixture in 1/4's alternately with the cocoa mixture in 1/3's. Bake 25-30 minutes. Cool in pans 10 minutes. Remove from pans; cool on racks.

Frosting: In medium saucepan combine chocolate pieces, cream butter. Stir over medium heat until smooth. Remove from heat. With whisk blend in 2 1/2 cups confectioners' sugar. Turn into bowl. Place over ice. Beat until frosting holds shape. Make filling.