Preheat the oven to 350°F (175°C).
In a bowl, mix boiling water and cocoa powder until smooth; let it cool.
In a separate bowl, cream butter and sugar until light and fluffy.
Add eggs one at a time, mixing well after each addition.
Stir in vanilla extract.
Combine flour, baking powder, baking soda, and salt; gradually add to the butter mixture.
Mix in the cooled cocoa mixture until well combined.
Pour batter into greased cake pans.
Bake for 30-35 minutes or until a toothpick comes out clean.
Let cakes cool completely before frosting.