Making the Chocolate Cake:

1. Preheat and Prep: Preheat your oven to 350°F (175°C). Grease and flour three 9-inch round cake pans or line them with parchment paper.
2. Mix Dry Ingredients: In a large mixing bowl, sift together the sugar, flour, cocoa powder, baking powder, baking soda, and salt.
3. Combine Wet Ingredients: In a separate bowl, whisk together the eggs, milk, vegetable oil, and vanilla extract until well combined.
4. Create the Batter: Gradually add the wet ingredients to the dry ingredients, mixing until smooth. Slowly pour in the boiling water and stir until the batter is well combined. The batter will be thin, but this is normal.
5. Bake the Cake Layers: Divide the batter evenly between the prepared cake pans. Bake for 30-35 minutes or until a toothpick inserted into the center comes out clean. Allow the cakes to cool in the pans for 10 minutes before transferring them to a wire rack to cool completely.

Making the Coconut-Pecan Frosting:

1. Cook the Base: In a medium saucepan, combine the evaporated milk, sugar, egg yolks, and butter. Cook over medium heat, stirring constantly, until the mixture thickens and turns a light caramel color, about 10-12 minutes.
2. Add Coconut and Pecans: Remove the saucepan from heat and stir in the vanilla extract, shredded coconut, and chopped pecans. Allow the frosting to cool until it is thick enough to spread, about 30 minutes.

Making the Chocolate Icing (Optional):

1. Melt the Butter: In a medium saucepan, melt the butter over medium heat. Stir in the cocoa powder until smooth.
2. Add the Remaining Ingredients: Gradually whisk in the milk and bring the mixture to a gentle boil. Remove from heat and stir in the powdered sugar and vanilla extract until smooth and glossy. Allow the icing to cool slightly before using.

Assembling the Cake:

1. Layer the Cake: Place one layer of the chocolate cake on a serving plate. Spread a generous amount of coconut-pecan frosting over the top. Add the second cake layer and repeat the process. Finally, place the third cake layer on top and spread the remaining frosting over the top and sides of the cake.
2. Add Chocolate Icing (Optional): If using chocolate icing, drizzle it over the top of the cake, allowing it to drip down the sides for a decorative finish.
3. Garnish and Serve: For added flair, garnish the cake with extra shredded coconut or chopped pecans. Slice and serve the cake at room temperature. Enjoy!