Step 1: Prepare the Coconut Pecan Filling

• Mix evaporated milk and egg yolks in a saucepan, then add brown sugar and butter.
• Cook over medium heat, stirring until thickened.
• Remove from heat and add coconut, pecans, vanilla, and salt. Let cool.

Step 2: Make the Cake

• Preheat oven to 350°F. Grease and line three 8-inch round cake pans.
• Mix dry ingredients in a bowl and wet ingredients in another.
• Combine wet and dry ingredients, then add boiling water.
• Divide batter into pans and bake for 25-28 minutes.
• Cool cake layers on racks.

Step 3: Assemble the Layers

• Place one cake layer on a plate and spread with filling.
• Repeat with remaining layers.

Step 4: Finish With the Optional Ganache

• Heat cream until hot but not boiling, then pour over chocolate chips.
• Let stand, then whisk until smooth. Let cool until thickened.
• Frost cake with ganache.