Mix together Miracle Whip, sugar, vanilla and water.

Mix together flour, baking powder and baking soda. Sift cocoa into this mixture.

Blend wet and dry ingredients with electric mixer on medium speed, making sure the cake is well blended.

Prepare two 8 inch round cake pans - lightly grease with shortening, and then line bottom of the pan with wax paper. Fold the cake batter evenly into the pans, and bake in 350°F oven for 25-30 minutes. Insert toothpick into centre of cake. If it comes out clean, the cake is done.

Cool on rack for 45 minutes and then remove from pan. Invert first layer onto cake plate, removing waxpaper. Apply icing (recipe below) or strawberry jam (sparingly) to the top of the first layer, and then remove the second cake from its pan and place it on top of the first layer. Apply icing to sides and then the top of the cake.

Frosting - Measure icing sugar and butter into a medium-size bowl. Sift and add cocoa. Add milk in very small quantities to the mixture and blend with a fork. Add additional small amounts of milk as needed. The icing should be fairly stiff but spreadable.