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For the cake: Preheat the oven to 350 degrees F.
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In a large bowl, combine the flour, sugar and salt.
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Stir together and set aside.
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In another bowl, mix the buttermilk, baking soda, vanilla and eggs.
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Mix with a fork and set aside.
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In a medium saucepan, melt the butter and add the cocoa.
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Whisk together to combine.
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Meanwhile, bring 1 cup water to a boil.
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When the butter is melted, pour the boiling water in the pan.
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Allow to bubble for a moment, then turn off the heat.
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Pour the chocolate mixture into the flour mixture.
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Stir together for a moment to cool the chocolate, then pour in the egg mixture.
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Stir together until smooth, then pour into an ungreased jelly roll pan (or rimmed baking sheet) and bake for 20 minutes.
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While the cake is baking, make the icing: Melt the butter in a saucepan over medium-low heat.
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Add the cocoa powder and stir until smooth.
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Add the milk, vanilla and powdered sugar.
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Stir together.
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Dump in the pecans and stir until well combined.
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Immediately after removing the cake from the oven, pour the warm icing over the top.
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You'll want to avoid doing much spreading, so try to distribute it evenly as you pour.
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Cook's Notes:
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For a child's birthday, omit pecans in the icing.
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Serve the cake with a large bowl of M and M's and allow the kids to decorate it themselves.
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This cake can also be made into cupcakes: Just fill muffin tins a little less full with the batter than you normally would so the baked cupcakes remain below the upper rim.
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That way, the thin icing can be poured into each tin.