Take a bowl, add flour, sugar and salt. Mix all the ingredients well. Keep it aside.
Take a saucepan and add butter. Heat it to melt the butter. Now add in cocoa. Keep stirring for a few seconds until all mixed well.
In the melted butter and cocoa, add boiling water. Let it boil again along with the mixture for half a minute and then turn off the heat.
Now add in the mixture of flour, salt and sugar that you prepared before. Stir for a while and then let it cool.
Take another separate bowl and add in buttermilk, beaten eggs, vanilla extract and baking soda.
Add this prepared mixture to the butter/Chocolate mix.
Take a cake pan and pour this mixture into it.
Bake it for twenty minutes at 350 degrees Fahrenheit.
Utilize the time while the cake is being baked, you can prepare the icing.
Chop the toasted pecans.
In a separate saucepan, add butter and melt it. Now, add cocoa, mix well and turn the flame off. Now in this mixture, add milk, vanilla extract and sugar. Mix all the ingredients well.
In this mixture, add pecans and mix again.
Take out the cake from the oven and then pour the pecans prepared toppings on the top layer of the cake.
Cut the pieces as desired and serve.