3/4 c. cocoa
3/4 c. sugar
1 1/4 c. water
1/2 c. oil
1 c. sugar
3 eggs
1 1/4 tsp. vanilla
2 c. flour
1 tsp. baking powder
3/4 tsp. baking soda
Pinch of salt

Mix cocoa and 3/4 cup sugar. Boil water and add to mixture. Beat until smooth. Cool. Mix oil and 1 cup sugar. Add eggs, beating well. Add vanilla. Mix dry ingredients. Add alternately with cocoa mixture to fat-sugar-egg mixture, mixing until smooth.

Pour into greased layer pans. Bake in 350 degree oven for 25-30 minutes. Cool in pans 5-10 minutes. Remove from pans and cool on wire rack. Frost with buttercream icing.

BUTTERCREAM ICING:

1/2 c. shortening (Crisco)
1/2 c. butter
1 lb. confectioners' sugar (4 c.)
2 tbsp. water
1 tbsp. corn syrup, optional
1 tsp. vanilla

Cream shortening and butter. Add remaining ingredients. Beat until creamy. Add more water if necessary. Can be refrigerated for up to 2 weeks. Elaborate decorations can be made using a pastry bag, decorator tips and food coloring.