Preheat the oven to 350°F (175°C) and grease and flour two 9-inch round cake pans.

In a large mixing bowl, combine the dry ingredients: flour, sugar, cocoa powder, baking powder, baking soda, and salt. Whisk together.

Add the wet ingredients: eggs, milk, vegetable oil, and vanilla extract. Beat on medium speed for 2 minutes. Stir in boiling water.

Pour the batter evenly into the prepared cake pans and bake for 30-35 minutes. Check for doneness with a toothpick.

Let the cakes cool in the pans for 10 minutes, then transfer to a wire rack to cool completely.

For the frosting, beat the softened butter until creamy. Gradually add powdered sugar and cocoa powder, mixing until fluffy.

Mix in vanilla extract and milk until the frosting reaches a spreadable consistency.

Frost the top of one cake layer, place the second layer on top, and frost the top and sides of the cake.

Decorate with fresh strawberries, chocolate shavings, or heart-shaped candies as desired.