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Cake:
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Preheat oven to 375u00b0F.
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Grease and flour an 8x12 inch rectangular pan.
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Sift together the flour, baking powder, and salt. Set aside.
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In a large bowl cream together the 1/2 cup butter, 3/4 cup sugar and the vanilla until light and fluffy.
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Add the eggs one at a time, beating well after each egg.
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Add the flour mixture alternately with the milk; beat well.
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Pour the batter into the pan.
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Bake in preheated oven for 30 to 40 minutes, or until a toothpick inserted into the cake comes out clean.
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Let stand 5 minutes, then turn out onto a wire rack and cool completely. Store overnight to give the cake a chance to firm up before Icing.
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Icing:
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In a large bowl, combine confectioners' sugar and cocoa.
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In a saucepan, heat milk and 2 teaspoons butter until the butter is melted.
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Add the milk to the sugar mixture and mix well to create a fluid, but not too runny, Icing.
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Puting It All Together:
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Cut the cake into 24 squares.
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Place coconut in a shallow container.
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Using a fork, dip each square into the icing, then roll it in the coconut.
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Place onto a rack to dry. The icing will drip, so place something underneath to catch it.
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Continue for each piece.