Have all the ingredients at room temperature.

Position a rack in the lower third of an oven and preheat to 325°. Grease the bottom and sides of the pan. (If you don't have a heart shaped pan like this use layer cake pans or any other type pan) If using layer cake pans, you will probably want to prepare 2 8 or 9" pans. Dust the pans with cocoa powder after greasing them.

In saucepan, bring the water to a boil. Pour into a small heatproof bowl and whisk in the 3/4 cup cocoa powder. Let cool to lukewarm.

In a bowl, sift together the flour, baking powder, baking soda and salt; set aside. In the bowl of an electric mixer  beat the utter on medium speed until smooth, about 1 minute. Increase speed and slowly add the sugar and beat until light and fluffy, 2-3 minutes, stopping occasionally to scrape down the sides of the bowl. Add the eggs one at a time, beating well after each addition. Add the vanilla and beat for 30 seconds.

Reduce the speed to low and add the flour mixture in three additions, alternating with the cocoa mixture and beginning and ending with the flour. Beat each addition until just incorporated, stopping the mixer occasionally to scrape down the sides of the bowl.

Pour the batter into the prepared pan and spread evenly. Tape the pan gently on a work surface to break up any air pockets. Bake until a toothpick inserted into the center of the cake comes our clean. 60-65 minutes.

Transfer the pan to a wire rack and let cool for 15 minutes. Invert the pan onto the rack and lift off the pan. Let the cake cool completely before serving. Cut into slices and serve with whipped cream, ice cream or chocolate sauce. OR all of them. Serves 10-12 people.