Hershey's Perfectly Chocolate Cake

2 cups sugar
1 3/4 cups flour
3/4 cup Hershey's cocoa
1 1/2 tsp. baking powder
1 1/2 tsp. baking soda
1 tsp. salt
2 eggs
1 cup milk
1/2 cup vegetable oil
2 tsp. vanilla extract
1 cup boiling water
"perfectly chocolate chocolate frosting"

Heat oven to 350. Grease and flour 2 9 inch round baking pans. Combine dry ingredients in large bowl. Add eggs, milk, oil and vanilla; beat on med. speed 2 min. Stir in boiling water (batter will be thin). Pour into pans. Bake 30-35 min. or until toothpick comes out clean. Cool 10 min.; remove from pans to wire racks. Cool completely. Frost. 10-12 servings.

Cupcakes: line 2-1/2 in. muffin cups with paper bake cups. Fill cups 2/3 full with batter. Bake at 350 for 22-25 min. cool, frost. About 30 cupcakes.

Perfectly Chocolate Chocolate Frosting
1 stick (1/2 cup) butter or margarine
2/3 cup Hershey's cocoa
3 cups powdered sugar
1/3 cup milk
1 tsp. vanilla extract

Melt butter. Stir in cocoa. Alternately add powdered sugar and milk, beating on med. speed to spreading consistency. Add more milk, if needed. Stir in vanilla. About 2 cups.