Hershey's “perfectly chocolate” chocolate cake

Ingredients

1) For Chocolate Cake :

• 2 cups sugar
• 1-3/4 cups all-purpose flour
• 3/4 cup HERSHEY’S Cocoa
• 1-1/2 teaspoons baking powder
• 1-1/2 teaspoons baking soda
• 1 teaspoon salt
• 2 eggs
• 1 cup milk
• 1/2 cup vegetable oil
• 2 teaspoons vanilla extract
• 1 cup boiling water

2) For Perfectly chocolate :

• 1/2 cup (1 stick) butter or margarine
• 2/3 cup HERSHEY’S Cocoa
• 3 cups powdered sugar
• 1/3 cup milk
• 1 teaspoon vanilla extract