• Before starting, make sure the oven is heated to 350 degrees Fahrenheit.
• Prepare two 9-inch round cake pans with oil and flour.
• Commingle the flour, sugar, salt, baking powder, baking soda, and cocoa powder in a capacious mixing receptacle.
• Combine the buttermilk, eggs, vanilla extract, and vegetable oil, with the dry mix and mix well.
• Once the batter is smooth, add the hot water and stir.
• Between the prepared cake pans, distribute the batter equally.
• It's recommended that the cake is left to bake for about 30-35 minutes, during which time a toothpick can be inserted into the center to test if it's done.
• Give the cakes ample time to cool down while they're still in the pans.

For the filling:

• Whisk together the butter, vanilla extract, sugar, evaporated milk, and egg yolks in a saucepan until the ingredients are completely mixed.
• Over medium heat, cook the mixture while stirring constantly until it thickens and starts boiling.
• Remove from heat and stir in the coconut and chopped pecans.
• The filling should be cooled to room temperature before you start to spread it over the first layer of cake.

For the frosting:

• In a pot of medium size, mix together the heavy cream, butter, sugar, vanilla extract, egg yolks, and salt using a whisk.
• Keep stirring the mixture as it simmers on medium heat until it thickens and boils.
• Remove the heat source and combine the shredded coconut and chopped pecans by stirring.
• It's important to ensure that the cake has cooled down to room temperature prior to spreading the frosting on the top and sides of it.