1/2 c. boiling water
1/2 c. cocoa
2 sticks butter
2 c. sugar
2 c. flour
1 tsp. vanilla
1/2 c. milk
1 c. chopped nuts (optional)
3 eggs
1/2 tsp. salt
1/2 tsp. baking powder

Add 1/2 cup cocoa to 1/2 cup boiling water, mix and let cool. Cream 2 sticks butter with 2 cups sugar. Add eggs one at a time and beat well. Add flour, salt baking powder, vanilla, milk, cocoa and nuts. Beat well. Put in greased and floured pan. Bake at 350 degrees just until toothpick comes out clean. Cool and frost.

FROSTING:

1 c. powdered sugar
2 tbsp. cocoa
1/2 tsp. vanilla
A little milk to spreading consistency
2 tbsp. butter, melted

Sift powdered sugar, add cocoa, vanilla, milk and melted butter. Beat well.