Preheat oven to 350 F.

Line baking pans with parchment paper and spray with non-stick spray.

In a mixing bowl, with a whisk attachment, add sugar and butter and cream together.

Add eggs and blend.

In a bowl, add flour, cocoa powder, salt, baking powder, baking soda and instant espresso powder or pero.

Heat water in a microwave safe glass until it's boiling hot or heat water on stove top until it's boiling hot.

Add flour mixture to butter mixture and begin slowly mixing while you pour the boiling water in the mixing bowl, once all of the water is added, whisk the mixture until well mixed.

Pour batter into baking pans, dividing equally between pans.

Bake times are as followed:

8 inch pans for 20-22 minutes or until centers are risen and a toothpick can be inserted and come out clean.

9 inch pans will bake for 22-23 minutes or until centers are risen and an inserted toothpick comes out clean.

9 x 13 pan will bake for 22-25 minutes or until center is risen and a toothpick can be inserted and come out clean.

Cover and chill cakes for 20-30 minutes before trimming or leveling cakes, stacking the layers, frosting and assembling cake.