You will need the following 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 confectioners' sugar 1/3 cup unsweetened cocoa powder 2 tablespoons butter, melted 1/2 cup milk 2 (8 ounce) packages flaked coconut

Cooking Procedure Is As Follows:

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.