Whipped Cream Filling:
1 c. Whipping cream, chilled
1 tsp. Vanilla
1/4 c. Sifted powdered sugar

Perfect Chocolate Frosting:
1 (6 oz) package semisweet chocolate pieces
1/2 c. light cream
1 c. Butter
2 1/2 c. Sifted powdered sugar

Preheat oven to 350°.
Grease and flour 3 9" round cake pans.

In medium bowl, combine cocoa and boiling water,
mixing with wire whisk until smooth. Cool completely.
Sift flour with soda, salt and baking powder.

In large bowl of electric mixer, at high speed,
beat butter, sugar, eggs and vanilla,
scraping bowl occasionally,
until light, about 5 min.
At low speed, beat in flour mixture (in fourths),
alternately with cocoa mixture (in thirds),
beginning and ending with flour mixture.

Do not overbeat.
Divide evenly into pans; smooth top.
Bake 25-30 min. or until surface springs back
when gently pressed with fingertip.
Cook in pans 10 min.
Carefully loosen sides with spatula;
remove from pans; cook on racks.

FROSTING:
In medium saucepan, combine chocolate pieces, cream, butter;
stir over medium heat until smooth. Remove from heat.
With whisk, blen in 2 1/2 c. conf. sugar.
In bowl set over ice, beat until it hold shape.

FILLING:
Whip cream with sugar and and vanilla; refrigerate.

TO ASSEMBLE CAKE:
On plate, place a layer, top side down,
spread with half of cream.
Place second layer, top side down; spread with rest of cream.
Place third layer, top side up.

TO FROST:
With spatula, frost sides first, covering whipped cream;
use rest of frosting on top, swirling decoratively.
Refrigerate at least 1 hour before servings.
To cut, use a thin-edged sharp knife; slice with a sawing motion.
Serves 10-12.