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Heat oven to 350F. Grease and flour two 4 inch ramekins or baking pans.
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Combine dry ingredients in a large bowl.
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Add eggs, milk, vegetable oil and vanilla; beat on medium speed for two minutes. Stir in the hot coffee. Pour into pans.
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Bake 30 -35 minutes or until a tooth pick when inserted comes out clean. Cool 10 minutes. Cool completely before frosting.
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Frosting
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In a medium bowl, sift together powdered sugar and cocoa. Set aside.
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In a large bowl, cream butter until smooth, then gradually beat in sugar mixture alternately with milk. Stir in vanilla extract. Beat until light and fluffy. If necessary, adjust consistency with more milk or sugar.