Combine all dry ingredients in a large mixer bowl and mix at lowest speed until blended well. Add the remaining ingredients EXCEPT the water and beat at medium speed for two minutes. Next, using a spoon, stir in the boiling water and mix well. Mixture will be very thin but this makes it very, very moist. Next pour into two greased and floured cake pans and bake at 180ºC or 45 to 50 mins or until the sides pull away from the pan and the cake springs back in the center. Let cool and frost: Mix powdered sugar, salt and cocoa on low speed in mixer bowl. Add milk all at once and mix followed by butter a little at a time. Add flavorings and beat on high speed for at least four minutes. ----