Preheat oven to 350 degrees.
Grease three 9 inch round cake pans.
In medium bowl pour boiling water over cocoa and whisk until smooth.
Let mixture cool.
Sift flour, baking soda, baking powder, and salt.
Set aside.
In large bowl cream butter or margarine and sugar together until light and fluffy.
Beat in eggs one at time and beat mixture until light colored.
Stir in the vanilla.
Add the flour mixture to the egg mixture in three parts alternately with the cocoa mixture in two parts beginning and ending with flour.
Spread batter evenly between the 3 prepared pans.
Bake for 25 to 30 minutes.
Let cake cool and then frost.