Preheat oven to 325 degrees. Then prepare two 9-inch cake pans by greasing with vegetable shortening and sprinkling with 1 tablespoon sifted cocoa powder, tapping pans to coat and discarding extra.
First, in a large mixing bowl - whisk together flour, baking soda, baking powder, cocoa powder, and salt.
Next, in a separate large bowl - using a hand mixer, combine the sugar and vegetable oil. Then, one at a time, add remaining wet ingredients - eggs, buttermilk, vanilla and red food coloring, vinegar, and Kahlua.
Slowly add the wet ingredients to the dry ingredients, a little at a time. Mix just until fully combined, do not over-mix.
Then pour batter into pans. Should be about 3 cups per pan.
Now bake for about 35-40 minutes. Or until a test toothpick comes out clean.
Remove pans and let cool for at least 10 minutes before removing cakes. Then, once pans are warm to touch, transfer cakes to a cooling rack and let cool completely before icing.
Meanwhile - Place the butter, cream cheese, and 1 mini bottle of Baileys in a mixing bowl and mix together for a few minutes, until creamy. Slowly add the powdered sugar a little bit at a time. Then add the second bottle of Baileys and mix until fully incorporated. Lastly, increase to the highest speed until whipped texture is achieved.
Frost the cakes in the style of your choice. And enjoy!