Preheat the oven to 350 degrees F.

Spray three 9-inch round baking pans with non-stick spray, then lightly flour. Set aside.

In a stand mixer combine the butter and sugar. Beat on medium speed until the mixture is fluffy.

Now add the egg yolks, one at a time, into the mixer, continue to mix well after each addition.

Add the coconut extract, mix again until combined.

In a separate medium sized bowl combine the flour, baking powder, baking soda, and salt. Sift this twice, don't skip this step, it's worth the time it takes.

Now gradually add the butter mixture alternating with the coconut milk, making sure you begin and end with the flour mixture. You want to mix the ingredients thoroughly.

Now in another separate mixing bowl, beat the egg whites with a hand mixer on high speed until the mixture forms stiff peaks.

Now you are going to fold that gently into the other batter, make sure you do not over-mix, nor use a mixer at this time. Folding in carefully is important.

Spoon the batter evenly into each pan, and place them in the oven. Bake for about 18 to 20 minutes. The top should be golden, and if you insert a toothpick in the middle of the cake the toothpick should come out clean.

Now you want to carefully remove the cakes from the oven. Allow to cool in the pans for about 10 to 15 minutes. Transfer to a wire cooling rack, and continue to cool completely.

Once cooled you can slice each cake layer in half horizontally. Set them aside while you prepare the frosting.

*note: I used three batches of icing for this cake because I used it for the layers. I also did a scratch coat before the final coat.*

In a stand mixer, using the whisk attachment, mix the butter, coconut milk, heavy cream, and coconut extract until creamy. Now add the confectioners' sugar gradually, mixing until smooth.

Use this frosting to put in all your layers. So lay the first layer on a plate or cake stand, spread frosting over it evenly. Continue this process until all the layers are stacked. Coat the entire cake with a thin layer of frosting. Allow to set up.

Now add your final coat of frosting over the whole cake. Carefully place all the coconut over the cake so the entire thing is covered.

Place in fridge until ready to serve.

Serve with a big old coconut loving smile!