1. Preheat your oven to 350°F (175°C). Grease and flour two 9-inch round cake pans.
2. In a medium bowl, whisk together the flour, baking powder, baking soda, and salt. Set aside.
3. In a large bowl, cream together the butter and sugar until light and fluffy, about 3-4 minutes. This step is crucial for that airy texture!
4. Add the eggs one at a time, beating well after each addition. Stir in the vanilla extract.
5. Alternate adding the flour mixture and coconut milk to the creamed butter mixture, beginning and ending with the flour mixture. Mix until just combined.
6. Fold in the shredded coconut gently, ensuring it’s evenly distributed throughout the batter.
7. Divide the batter evenly between the prepared cake pans and smooth the tops with a spatula.
8. Bake in the preheated oven for 25-30 minutes, or until a toothpick inserted into the center comes out clean.
9. While the cakes cool, whip the heavy cream, powdered sugar, and coconut extract together until soft peaks form.
10. Once the cakes are completely cool, spread a layer of whipped cream between the layers and on top of the cake.

Patience is key here — let those cakes cool completely before frosting. It’s a trick I learned from the days of rolling tortillas with abuela; sometimes, the wait makes the moment sweeter!