Preheat your oven to 350°F (175°C). Grease your cake pans, line the bottoms with parchment paper, then grease the parchment and lightly dust with flour.
In a large bowl, whisk together the flour, sugar, cocoa powder, baking soda, baking powder, and salt until thoroughly combined.
2 cups all-purpose flour sifted, 2 cups granulated sugar, 3/4 cup unsweetened cocoa powder Dutch-process recommended, 2 teaspoons baking soda, 1 teaspoon baking powder, 1 teaspoon salt
Add the eggs, buttermilk, vegetable oil, and vanilla to the dry ingredients. Beat with an electric mixer on medium speed for about 2 minutes until well combined. The batter will be thick at this stage.
2 large eggs, 1 cup buttermilk, 1/2 cup vegetable oil, 2 teaspoons vanilla extract
Carefully pour in the hot coffee or boiling water and mix on low speed until incorporated. The batter will become thin – this is exactly what you want for a moist cake!
1 cup hot coffee or boiling water
Divide the batter evenly between the prepared pans. For a sheet cake, pour all batter into the 9x13 inch pan.
Bake round layers for 30-35 minutes or sheet cake for 40-45 minutes. Test for doneness by inserting a toothpick in the center – it should come out with a few moist crumbs but no wet batter.
Allow the cakes to cool in the pans for 10 minutes. Run a knife around the edges and turn out onto wire cooling racks to cool completely before frosting.
For the buttercream, beat the softened butter with an electric mixer on medium-high speed until creamy and pale, about 3-5 minutes.
1 cup unsalted butter softened
Sift together the powdered sugar and cocoa powder. Gradually add this mixture to the butter, about ½ cup at a time, beating well after each addition. Keep the mixer on low speed to avoid a powdered sugar cloud!
3 1/2 cups powdered sugar sifted, 1/2 cup unsweetened cocoa powder sifted
Pour in the vanilla extract and salt, then beat to incorporate. Add the heavy cream one tablespoon at a time, beating until the frosting reaches your desired consistency. Beat on medium-high speed for 2-3 minutes until light and fluffy.
2 teaspoons vanilla extract, 1/4 teaspoon salt, 3-4 tablespoons heavy cream or milk
If using round layers, place one cake layer on your serving plate or cake board. Spread about 1 cup of frosting evenly over the top.
Place the second layer on top, then apply a thin layer of frosting all over the cake as a crumb coat. Refrigerate for 15-20 minutes to set.
Apply the final coat of frosting, smoothing with an offset spatula. Decorate as desired for your specific birthday theme.