prepare 2-8" baking pans by spraying them with a baking spray and wrap them in water soaked leveling strips if you like your cakes baked evenly. I love the nonstick strips by Wilton, or I pin old strips of towels that I've soaked in water.
In a large mixer bowl beat butter and sugar until fluffy.
Add in vanilla and mix in each egg in one at a time.
Mix in flour, cocoa, baking soda and salt.
Add milk and vinegar and mix, then pour in boiling water and mix until combined.
Separate batter evenly into the two pans.
Bake at 350 degrees for 35 minutes or until toothpick comes out clean.
Notes
you can use buttermilk in place of the milk and vinegar if you prefer.