Heat your oven to 350°F (175°C). Grease two 8-inch round cake pans, then line the bottoms with parchment paper to ensure the cakes come out smoothly.
In a small bowl, stir the cocoa powder and boiling water together until it forms a smooth paste. Set it aside to cool while you move on to the next step.
Using a hand or stand mixer, beat the buttery spread and sugar together until it’s light and fluffy. This step helps create a soft and airy cake, so don’t rush it.
Crack the eggs into the bowl one at a time, beating well after each addition. Once the eggs are incorporated, mix in the cooled cocoa paste until the batter is evenly chocolatey.
In a separate bowl, sift together the flour, baking powder, and salt. Gradually fold the dry ingredients into the wet mixture, being careful not to overmix—you want the batter to stay light.
Divide the batter evenly between the prepared pans, spreading it out with a spatula. Place the pans in the oven and bake for 25–30 minutes, or until a toothpick inserted into the center of the cakes comes out clean. Let the cakes cool in the pans for about 10 minutes, then turn them out onto a wire rack to cool completely.
In a clean bowl, beat the softened butter until smooth. Slowly add the sifted confectioners' sugar a little at a time, mixing well. Stir in the milk until the frosting reaches a creamy, spreadable consistency.
Place one cake layer on a serving plate and spread half of the frosting over the top. Gently place the second layer on top, then spread the remaining frosting evenly over the surface.
Sprinkle the grated dark chocolate over the top for a simple yet elegant decoration. Slice and serve to enjoy your rich, chocolatey masterpiece!