Making Dubai Chocolate Cake is a simple process if you follow these steps carefully:

1. Preheat the Oven: Preheat your oven to 350°F (175°C). Grease and flour two 9-inch round cake pans.

2. Mix Dry Ingredients: In a large bowl, whisk together the flour, sugar, cocoa powder, baking powder, baking soda, and salt until well combined.

3. Combine Wet Ingredients: In another bowl, beat the eggs and then add the milk, vegetable oil, and vanilla extract. Mix until smooth.

4. Combine Mixtures: Gradually add the wet ingredients to the dry ingredients, mixing until just combined.

5. Add Boiling Water: Carefully stir in the boiling water. The batter will be thin, but this is normal.

6. Add Chocolate Chips: If desired, fold in the chocolate chips for an extra layer of richness.

7. Pour Batter: Divide the batter evenly between the prepared cake pans.

8. Bake: Place in the preheated oven and bake for 30-35 minutes, or until a toothpick inserted in the center comes out clean.

9. Cool: Remove the cakes from the oven and allow them to cool in the pans for 10 minutes. Then, transfer them to wire racks to cool completely.

10. Prepare the Frosting: In a large bowl, beat the softened butter until creamy. Gradually add the powdered sugar and cocoa powder, mixing well. Add the heavy cream and vanilla extract, mixing until the frosting is light and fluffy.

11. Assemble the Cake: Once the cakes are completely cool, place one layer on a serving platter. Spread a generous amount of frosting on top. Place the second layer on top and frost the top and sides of the cake.

12. Decorate: Optionally, decorate with chocolate shavings, sprinkles, or fresh berries for an elegant touch.

Following these steps will lead you to an amazing Dubai Chocolate Cake that will impress everyone!