Set the oven temperature to 350 degrees.
Prepare three 8-inch cake pans by coating them with grease and dusting them with flour. Put aside.
Combine butter in a spacious basin until it reaches a creamy and smooth consistency. Incorporate the sugar and vigorously whisk until well combined.
Incorporate the egg yolks well.
Strain the flour and incorporate it into the sugar-butter mixture, adding one-third of it at a time, while alternating with the milk.
Incorporate vanilla, 1 cup of coconut, and pecans into the mixture.
Delicately incorporate the egg whites until there are no visible air pockets remaining.
Distribute equally among the three pans that have been prepared.
Place in the oven and cook for a duration of 25 minutes, then move to a cooling rack until it reaches a totally cooled state.
While the cakes are in the process of being cooked, evenly distribute a cup of coconut on a baking sheet and place it in the oven alongside your patties. Allow it to toast for around 8 to 10 minutes, or until it becomes a brown color and develops a nutty aroma. Ensure to stir it often to prevent it from scorching. Subsequently, place it away to chill.
To frost: Combine the butter and cream cheese until well mixed. Subsequently, include the vanilla and powdered sugar, ensuring thorough amalgamation.
Apply the spread between the layers of the cake and on the top and sides.
With manual dexterity, firmly apply the toasted coconut to the sides using your hands.
Scatter pecans over the surface.