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Chocolate Cake: Preheat oven to 350 degrees F (177 degrees C) and place rack in center of oven.
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Butter, or spray with a nonstick vegetable spray, and line with parchment paper, two - 9 x 2 inch deep (23 x 5 cm) round baking pans.
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Set aside.
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In a stainless steel or heatproof bowl place the chopped unsweetened chocolate and cocoa powder.
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Pour the boiling water over the chocolate and cocoa powder and stir until they have melted.
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Set aside to cool while you make the batter.
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In a separate bowl, whisk to combine, the flour, baking powder, baking soda, and salt.
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Set aside.
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In the bowl of your electric mixer, or with a hand mixer, cream the butter.
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Gradually add the sugar and continue beating until the mixture is fluffy (this will take about 3-5 minutes).
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Add the eggs, one at a time, mixing well after each addition.
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Add the vanilla extract and melted chocolate mixture and beat to combine.
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Add the milk and flour mixtures in three additions, beginning and ending with the flour mixture.
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Beat only until the ingredients are incorporated.
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Divide the batter evenly between the two prepared pans and smooth the tops.
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Bake for about 35 - 40 minutes or until a toothpick inserted in the center comes out clean and the tops spring back when lightly pressed.
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Remove from oven and place on a wire rack to cool for about 10 minutes.
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Butter or lightly spray a wire rack with Pam before inverting the cakes onto the rack to prevent the cakes from sticking.
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Cool the cakes completely before frosting.
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Frosting: Melt the chopped chocolate in a stainless steel bowl placed over a saucepan of simmering water.
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Remove from heat and let cool.
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Then place the melted chocolate, milk, confectioners sugar, salt, and vanilla extract in the bowl of your electric mixer, fitted with the paddle attachment.
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(Alternatively, you can use a hand mixer.)
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Add the pieces of softened butter and beat on low speed for about 2 minutes.
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When the frosting starts to come together increase the speed to medium and beat for about 2 to 3 minutes or until smooth.
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Scrape down the sides of the bowl with a rubber spatula.
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Increase the speed to high and beat the frosting for 1 - 2 minutes more or until it is of spreading consistency.
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If necessary, add more milk or sugar.
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To Assemble: Place one layer of cake, top side down, on your serving plate and cover with a layer of frosting.
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Then place the second layer of cake, top side down, onto the first cake layer and then frost the top and sides of the cake with the remaining frosting.
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Can garnish with fresh fruit or shaved chocolate.
