Preheat the Oven: Preheat your oven to 350°F (175°C). Grease and flour two 9-inch heart-shaped cake pans.

Prepare Dry Ingredients: In a large bowl, sift together the flour, sugar, cocoa powder, baking powder, baking soda, and salt. Mix well to combine.

Mix Wet Ingredients: Add the eggs, milk, oil, and vanilla extract to the dry ingredients. Beat on medium speed for about 2 minutes until the batter is well combined.

Add Boiling Water: Stir in the boiling water. The batter will be thin, but that's okay. It will result in a moist cake.

Bake: Pour the batter evenly into the prepared pans. Bake in the preheated oven for 30-35 minutes or until a toothpick inserted into the center comes out clean.

Cool: Allow the cakes to cool in the pans for 10 minutes, then transfer them to a wire rack to cool completely.

Prepare the Frosting: In a medium bowl, beat together the softened butter, confectioners' sugar, cocoa powder, milk, and vanilla extract until smooth and creamy.

Assemble: Once the cakes are completely cooled, spread a layer of frosting on top of one cake layer. Place the second cake layer on top and frost the entire cake, covering the sides and top evenly.

Decorate (Optional): If desired, decorate the cake with additional frosting, chocolate shavings, or edible flowers for an extra touch of elegance.

Serve and Enjoy: Slice and serve this decadent heart-shaped chocolate cake to share with your loved ones, creating a delightful and memorable treat for any special occasion.