3/4 c. butter
1 2/3 c. sugar
3 eggs
1 tsp. vanilla
2 c. unsifted flour
2/3 c. Hershey's cocoa
1 1/4 tsp. baking powder
1/4 tsp. baking soda
1 tsp. salt (optional)
1 1/3 c. water

Combine butter, sugar, eggs and vanilla in large mixer bowl. Beat on high speed for 3 minutes.

In separate bowl, combine flour, cocoa, baking powder, baking soda and salt. Add alternately with water to cream mixture. Blend just until combined.

Pour into Pam sprayed 9 inch layer pans or 13x9 inch pan. Bake at 350 degrees for 30 to 35 minutes. Cool 10 minutes; remove from pans. Then frost after completely cooled.