Preheat your oven to 350°F (175°C). Butter two 8-inch cake pans and fit their bases with parchment paper.

Add the chopped German sweet chocolate to a mixing bowl. Pour ½ cup boiling water over it and stir until smooth. Let it cool completely.

In a medium bowl, whisk together flour, baking soda, and salt. Set aside.

In a large bowl, beat the butter and sugar with an electric mixer until light and fluffy, about 3 minutes.

Add egg yolks one at a time to the butter mixture, beating well after each addition. Stir in the melted chocolate and vanilla extract. Gradually add the flour mixture and buttermilk, alternating between them, starting and ending with the flour.

In another bowl, whip egg whites until they hold firm peaks. Gently fold them into the cake batter.

Pour the batter evenly into the prepared pans. Bake for 30–35 minutes, until a toothpick inserted in the center comes out clean. Let the cakes cool in the pans for 10 minutes, then transfer to a rack to cool completely.

In a medium saucepan, combine evaporated milk, sugar, egg yolks, and butter. Cook over medium heat, stirring continuously, for about 10 minutes until thickened.

Remove the saucepan from heat. Stir in vanilla extract, shredded coconut, and chopped pecans. Let the frosting cool completely.

Place one cake layer on a serving plate. Spread a generous layer of coconut-pecan frosting over the top.

Add the second cake layer. Spread the remaining frosting over the top and sides.

Optional: Decorate with extra pecans or chocolate shavin