Preheat the oven to 350 degrees Fahrenheit and spray an 8X8 baking dish with a non-stick cooking spray.

In the pan, mix together the flour, cocoa powder, sugar, baking soda and salt.  Whisk these ingredients until thoroughly combined.

Make 3 wells (holes) in the dry ingredients in the pan.  Pour the vinegar into one hole, the vanilla into one and the vegetable oil into the other one.

Pour the water on top and whisk to combine all the ingredients.

Bake for 35 minutes until a toothpick inserted into the center of the cake comes out clean.  Let the cake cool completely on a wire rack before topping with the frosting.

Place the chocolate chips in a microwave safe bowl.  Microwave in 30 second intervals, stirring after each interval, until fully melted.  Let the chocolate cool to room temperature.

In a separate bowl, mix together the butter with a hand held mixer or stand up mixer until smooth.

Add in the powdered sugar and mix until smooth.

Then add in the vanilla extract and the cooled chocolate.  Mix for approximately 2-3 more minutes, scraping down the sides as needed, until the frosting is creamy and smooth.

Spread the frosting on top of the cake and then it’s ready to slice, serve and enjoy!