Preheat your oven to 350°F (175°C).
Grease and flour two 9-inch round cake pans, or line them with parchment paper circles to prevent sticking.
Mix the Dry Ingredients:
In a medium bowl, whisk together the all-purpose flour, baking powder, baking soda, cocoa powder, and salt. Set aside.
Mix the Wet Ingredients:
In a large bowl, beat the eggs, granulated sugar, and brown sugar together using an electric mixer or a whisk until light and fluffy.
Add the milk, vegetable oil, and vanilla extract to the wet mixture, and continue to beat until smooth.
If using, stir in the sour cream or yogurt for an extra moist cake.
Combine the Wet and Dry Ingredients:
Gradually add the dry ingredients to the wet ingredients, mixing until just combined. Be careful not to overmix.
Add the Boiling Water:
Slowly pour the boiling water into the batter and stir to combine. The batter will be thin, but this is what makes the cake moist.
Bake the Cake:
Divide the batter evenly between the prepared cake pans.
Bake in the preheated oven for 30-35 minutes, or until a toothpick inserted into the center of the cakes comes out clean.
Allow the cakes to cool in the pans for 10 minutes before transferring them to a wire rack to cool completely.
Make the Frosting (optional):
While the cakes are cooling, prepare the frosting by beating the softened butter and cocoa powder together in a large bowl until smooth.
Gradually add the powdered sugar, milk, vanilla extract, and salt, beating until the frosting is fluffy and spreadable.
If the frosting is too thick, add more milk, one tablespoon at a time, until it reaches the desired consistency.
Assemble the Cake:
Once the cakes are fully cooled, spread a layer of frosting on top of one of the cake layers.
Place the second cake layer on top and frost the entire cake with the remaining frosting.
Serve:
Slice the cake into wedges and enjoy! The cake can be served on its own or with whipped cream, berries, or extra chocolate shavings for a special touch.
Serving and Storage Tips:
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