Pre-heat your oven to 355°
Cream the butter and granulated sugar together until light and airy, approximately 5-6 minutes. Scrape the bowl with rubber spatula.
Add the eggs one at a time. When all the eggs are incorporated, whip them for 2-3 minutes on medium speed until light and airy. Scrape the bowl with rubber spatula.
Sift together the all-purpose flour, baking powder, and baking soda. Set aside.
Add the boiling water to the cocoa powder. Whisk until smooth.
With the mixer on low speed, add the sifted flour and cocoa mixture in an alternating pattern starting and ending with the dry ingredients. Mix only until each ingredient is incorporated. Do not over mix! Scrape the bowl with rubber spatula.
Prepare your pans. There are several ways to accomplish this, butter and flour, cupcake papers, parchment on the bottom, but my favorite way is using Wilton’s Bake Easy spray. The cake slides out every time.
FOR CAKES: Distribute batter in equal portions into the pans. Bake for 55-60 minutes or until a toothpick inserted into the middle comes out clean.
FOR CUPCAKES: Fill the cupcake papers ½ - ¾ of the way. Bake 20 mins or until a toothpick inserted into the middle comes out clean.
FOR CAKES: Remove the cakes from the oven and place on a cooling rack. Allow the cakes to cool completely in the pans. Once cool, turn the cake out of the pans.
FOR CUPCAKES: When the cupcakes have cooled enough to be handled, remove from the pan and let cool completely on cooling rack.