Preheat your oven to 350°F (175°C). Grease and line three 8-inch round pans or two 9-inch pans with parchment paper.

In a large mixing bowl, whisk together the all-purpose flour, unsweetened cocoa powder, baking soda, baking powder, and salt.

In a separate bowl, combine granulated sugar, vegetable oil, eggs, and vanilla extract. Beat on medium speed for 3-4 minutes until smooth and creamy.

Gradually add the dry mixture to the wet ingredients, alternating with buttermilk, mixing just until combined.

Carefully stir in the hot water or coffee until smooth.

Divide the batter evenly into the prepared pans and bake for 25-30 minutes.

Remove the pans from the oven and cool in the pans for 10 minutes before transferring to wire racks to cool completely.

To make the frosting, combine brown sugar, evaporated milk, unsalted butter, and egg yolks in a saucepan over medium heat and stir for 10-12 minutes until thickened.

Remove from heat and stir in vanilla extract, shredded coconut, and chopped pecans. Let cool slightly until spreadable.

Layer the cooled cake rounds with the coconut pecan frosting, repeating until all layers are stacked. Frost the top and sides.

Let sit for a while to set the frosting before serving.