Heat Oven: Preheat to 350°F (175°C). Grease pans and line with parchment.
Mix Dry: In a large bowl, whisk sugar, flour, cocoa, baking powder, baking soda, and salt.
Add Wet: Add eggs, buttermilk, oil, and vanilla. Whisk for 2 minutes until smooth.
Add Coffee: Pour in the boiling water or hot coffee. Whisk gently. The batter will be thin.
Bake: Pour into pans. Bake for 30–35 minutes until a toothpick comes out clean.
Cool: Cool in pans for 10 minutes, then move to a wire rack to cool completely.
Make Frosting: Dissolve espresso powder in hot water. Beat butter until pale. Add powdered sugar and the espresso liquid. Whip until fluffy.
Decorate: Frost the cooled cakes.