Preheat oven to 350℉ and spray a half sheet baking sheet with a baking spray. Set aside.
In a large bowl combine the flour, sugar, baking soda, and salt. Stir together with a fork and set aside.
Heat a medium size saucepan over medium heat. Add the butter, once the butter is melted add in the water (or coffee). Stir in the cocoa powder until smooth. Bring this mixture to a boil.
Remove from heat and carefully pour into the dry ingredients. Stir together.
Add in the eggs to the cake batter. Stir to combine. Then pour in the buttermilk, and add the vanilla extract. Stir to combine.
Pour into a prepared half sheet baking sheet. Bake for 25-27 minutes. Once the cake is baked through, remove from the oven and sit to cool.
Prepare the icing right away, melt the butter in a medium size saucepan. Add in the cocoa powder, milk, vanilla and a pinch of salt. Stir together then add in the powdered sugar. Stir until smooth.
Remove from heat and pour the icing over the warm cake. Spread the icing with a spatula if needed. Let the cake cool before serving.