Preheat your oven to 350°F (175°C). This ensures that your cake bakes evenly from the moment it goes in.
Grease your two 9-inch round cake pans with butter or non-stick spray and line the bottoms with parchment paper to prevent sticking.
In a large mixing bowl, whisk together 2 cups of all-purpose flour, 2 cups of sugar, ¾ cup of unsweetened cocoa powder, 2 teaspoons of baking powder, 1½ teaspoons of baking soda, 1 teaspoon of salt, and 1 teaspoon of instant espresso until well combined.
In another bowl, mix together 1 cup of heavy cream, ½ cup of vegetable oil, 2 eggs (room temperature), 2 teaspoons of vanilla extract, and ½ teaspoon of almond extract.
Pour the wet ingredients into the dry ingredients and mix on medium speed until well combined. The batter may be thick at this point.
Carefully stir in 1 cup of boiling water. This will thin out your batter and make it incredibly moist. Mix until well combined.
Divide the batter evenly between the prepared cake pans. Bake in the preheated oven for 30-35 minutes or until a toothpick inserted into the center comes out clean.
Once baked, remove the cakes from the oven and let them cool in the pans for about 10 minutes before transferring them to a cooling rack to cool completely.
In a large mixing bowl, beat 1½ cups of softened butter until creamy. Gradually add 1 cup of unsweetened cocoa powder and 5 cups of confectioners’ sugar, alternating with ½ cup of milk, mixing well after each addition. Stir in 2 teaspoons of vanilla extract, ½ teaspoon of instant espresso, and a pinch of salt. Beat until the frosting is fluffy and smooth.
Once the cakes are completely cool, place one layer on a serving plate. Spread a generous amount of frosting on top, then place the second layer on top. Frost the top and sides of the cake, making it as pretty as you desire.