Ingredients:
1/2 cup butter
3/4 cup white sugar
1 teaspoon vanilla extract
2 eggs
2 cups all-purpose flour
4 teaspoons baking powder
1/8 teaspoon salt
1/2 cup milk
4 cups sugar
1/3 cup unsweetened cocoa powder
2 tablespoons butter, melted
1/2 cup milk
8 ounce flaked coconut

Preparation:
Preheat oven to 375 degrees F (190 degrees C). Grease and flour an 8x12 inch rectangular pan. Sift together the flour, baking powder, and salt. Set aside.
In a large bowl, cream together the 1/2 cup butter, 3/4 cup sugar and the vanilla until light and fluffy. Add the eggs one at a time, beating well with each addition. Add the flour mixture alternately with the milk; beat well.
Pour the batter into the 8x12 inch pan. Bake in preheated oven for 30 to 40 minutes, or until a toothpick inserted into the cake comes out clean. 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.
To make the Icing: In a large bowl, combine confectioners' sugar and cocoa. In a saucepan, heat milk and 2 teaspoons butter until the butter is melted. Add the milk to the sugar mixture and mix well to create a fluid, but not too runny, Icing.
Procedure: Cut the cake into 24 squares. Place coconut in a shallow container. Using a fork, dip each square into the icing, then roll it in the coconut. Place onto rack to dry. Continue for each piece. The Icing will drip, so place a sheet of parchment paper under the rack to catch the drips.