01 - Preheat oven to 350°F. Grease two 9-inch round cake pans and line with parchment paper.
02 - In a large bowl, whisk together flour, sugar, cocoa powder, baking powder, baking soda, and salt until fully incorporated.
03 - Add eggs, milk, oil, and vanilla to the dry mixture. Beat on medium speed until well combined and smooth.
04 - Carefully stir in boiling water until incorporated. The batter will appear thin—this is correct.
05 - Divide batter evenly between prepared pans. Bake for 30–35 minutes until a toothpick inserted in the center comes out clean.
06 - Let cakes cool in pans for 10 minutes, then release onto wire racks to cool completely before frosting.
07 - Beat softened butter until creamy. Sift in cocoa powder and mix thoroughly until no lumps remain.
08 - Gradually add powdered sugar, alternating with milk, beating until smooth and spreadable consistency is achieved.
09 - Add vanilla and pinch of salt. Beat on high speed for 2 minutes until light and fluffy.
10 - Place one cake layer on serving plate. Spread frosting evenly over top. Position second layer and coat top and sides with remaining frosting.
11 - Use offset spatula to create swoops and swirls for the signature 'Matilda' presentation.