Step 1: Sift together twice the 2 cups flour, sugar, cocoa, baing powder and baking soda (just once if using pre-sifted flour).
Step 2: Add the cold water, mayonnaise and vanilla and blend well.
Step 3: Pour into two greased and floured 8" round layer cake pans.
Step 4: Bake at 350° 25-35 minutes
Step 5: Let cool.
Step 6: Make the icing: Cook the flour with the milk, stirring constantly until very thick and smooth.
Step 7: Allow to cool slightly.
Step 8: Blend the butter, shortening and salt together.
Step 9: When the milk mixture has cooled, add it to the butter mixture and beat at high speed 10 minutes.
Step 10: Use to frost cake.
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