Preheat the oven at 375°F.
In a bowl sift together the salt, baking powder, flour, baking soda and cocoa. Set aside. Using a  mixer, beat the butter or oil with sugar until creamy.
Add in the eggs one at a time making sure each egg is well beaten. Add the vanilla. Add in the flour alternating with the milk.
Make sure to add flour before adding the milk.
Mix on low speed for about 2 to 3 minutes until you get a smooth and silky look.
Pour into a baking pan or muffin pans if you wish to make cupcakes.
Bake for about 25 to 20 minutes.

Top with delicious buttercream. Recipe to follow.