2 cups granulated sugar
3/4 cup (1 1/2 sticks) butter
3 eggs
2 teaspoons vanilla extract
2 1/2 cups all-purpose flour
1/2 cup cocoa powder
1/2 teaspoon salt
1/4 cup vinegar
3/4 cup milk
2 teaspoons baking soda
3/4 cup boiling water
Fudge Icing

Blend sugar, butter, eggs and vanilla extract with electric mixer until fluffy. Sift together flour, cocoa and salt; set aside.

Combine vinegar and milk. Alternately, add dry and liquid mixtures to first mixture.

Combine baking soda and boiling water; add to mixture. Mix thoroughly; batter will be thinner than for most cakes. Bake in a 13 x 9-inch pan at 350 degrees F for 35 to 45 minutes. Frost while still warm.

Fudge Icing
1 1/2 cups granulated sugar
1/2 cup cocoa powder
1/2 cup milk
1/3 stick butter
1 to 2 cups confectioners sugar
2 cups chopped walnuts

In a saucepan, combine sugar, cocoa, milk and butter. Bring to a steady boil and cook, stirring, about 5 minutes. Cool slightly. Add 1 to 2 cups confectioners' sugar to desired consistency. Add walnuts; frost warm cake.