3 tbsp. cocoa
1/2 c. warm water
1 tsp. baking soda
1 c. butter
2 c. sugar
4 eggs
1 tsp. vanilla
3 c. all purpose flour
1 tsp. baking powder
1 tsp. salt
1 c. buttermilk

Preheat oven to 350 degrees. Grease and lightly flour 3 (9") round layer cake pans. Combine cocoa, warm water and soda in a 1 cup measure. Set aside.

Sift flour, baking powder and salt. Cream butter, add sugar gradually; beat until light and fluffy. Add eggs, one at a time. Beat well after each addition. Add vanilla. Stir in cocoa mixture. Add flour mixture alternating with buttermilk, beginning and ending with flour. Mix well after each addition.

Pour into greased pans. Bake 30 to 35 minutes. Test for doneness. Remove from oven and cool in pans for 5 minutes. Turn out onto baking rack and cool completely. Frost with following frosting.

FROSTING:

1 c. butter (no substitute)
3 c. sugar
1 c. evaporated milk
1 tsp. vanilla

In a heavy saucepan, over low heat, melt butter, add sugar and milk. Bring to a boil. Boil for 3 minutes, stirring constantly. Reduce heat to simmer; cook 1 hour, stirring occasionally; remove from heat. Beat with electric mixer on high speed until cool and spreading consistency. Add vanilla, blend well. Spread between cooled layers, on top and sides.