01 - Preheat oven to 350°F. Grease and line two 9-inch round cake pans with parchment paper.
02 - In a large bowl, whisk together flour, sugar, cocoa powder, baking powder, baking soda, and salt until thoroughly blended.
03 - Add eggs, milk, oil, and vanilla to the dry mixture. Beat on medium speed until fully incorporated and smooth.
04 - Carefully stir in boiling water until combined. The batter will appear thin—this texture ensures a moist crumb.
05 - Divide batter evenly between prepared pans. Bake for 30–35 minutes, or until a toothpick inserted into the center comes out clean.
06 - Let cakes rest in pans for 10 minutes, then invert onto wire racks. Cool entirely before frosting.
07 - Beat softened butter until creamy. Sift in cocoa powder and mix until smooth.
08 - Gradually add powdered sugar, alternating with milk, beating until frosting reaches spreadable consistency.
09 - Add vanilla extract and pinch of salt. Beat until fluffy and well combined.
10 - Place one cooled layer on a serving plate. Spread frosting evenly over top. Stack second layer and coat top and sides with remaining frosting.
11 - Use an offset spatula to create signature swoops and swirls for the classic Matilda presentation.