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PREPARATION
1. To make the cake, preheat oven to 350°F. Grease and flour two 9-inch round cake pans.
2. Place the sugar, flour, cocoa powder, baking powder, baking soda and salt in a large bowl. Add the eggs, milk, oil and vanilla. Using a handheld mixer fitted with the beater attachment, beat on medium speed for 2 minutes. Stir in the boiling water (the batter will be thin). Pour the batter into the prepared pans, dividing evenly.
3. Bake until a toothpick inserted into the center of the cakes comes out clean, 30 to 35 minutes. Transfer the pans to wire racks and let cool for 10 minutes, then invert the cakes onto the racks and let cool for about 1 hour before frosting.
4. To make the frosting, place the butter in a large bowl. Using a handheld mixer fit- ted with the beater attach- ment, beat the butter on medium speed until fluffy. Gradually add 2 cups of the confectioners’ sugar and beat well. Slowly beat in the milk and vanilla, then slowly beat in the remaining 2 1⁄2 cups confectioners’ sugar. Beat in more milk, if needed, to make a spreadable frost- ing. Tint with food coloring, if desired.
5. Assemble and frost the layer cake.
Variation:
To bake cupcakes, line muffin pans with paper liners. Fill each two-thirds full with batter. Bake at 350°F until a toothpick inserted into the center of the cupcakes comes out clean, 22 to 25 minutes. Makes about 30 cupcakes.
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