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Heat oven to 350 F. Grease and flour two 9-inch round baking pans.
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Stir together sugar, flour, cocoa, baking powder, baking soda and salt in large bowl. Add eggs, milk, oil and vanilla; beat on medium speed of mixer 2 minutes. Stir in boiling water (batter will be thin). Pour batter into prepared pans.
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Bake 30 to 35 minutes or until wooden pick inserted in center comes out clean. Cool 10 minutes; remove from pans to wire racks. Cool completely. Frost with “Perfectly Chocolate” Chocolate Frosting.
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To make “Perfectly Chocolate” Chocolate Frosting: Melt butter. Stir in cocoa. Alternately add powdered sugar and milk, beating to spreading consistency. Add small amount additional milk, if needed. Stir in vanilla.
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One Pan Cake: Grease and flour 13x9x2-inch baking pan. Heat oven to 350 F. Pour batter into prepared pan. Bake 35 to 40 minutes. Cool completely. Frost.
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Three Layer Cake: Grease and flour three 8-inch round baking pans. Heat oven to 350 F. Pour batter into prepared pans. Bake 30 to 35 minutes. Cool 10 minutes; remove from pans to wire racks. Cool completely. Frost.
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Cupcakes: Line muffin cups (2-1/2 inches in diameter) with paper bake cups. Heat oven to 350 F. Fill cups 2/3 full with batter. Bake 22 to 25 minutes. Cool completely. Frost. About 30 cupcakes.