Sift flour, sugar, baking powder and salt together. Add shortening,2/3 cup milk and vanilla.
Beat 2 minutes;
Add another 1/3 cup milk and 2 eggs and beat 2 more minutes.
Grease and lightly flour 2 nine inch cake pans. Pour batter evenly into the cake pans.
Bake at 350 degrees for 30 to 35 minutes.
Put all ingredients together in top of double boiler; Place over boiling water and cook for
7 minutes, beating constantly.
Remove from fire and beat until thick enough to spread on cake. Pat it good with your fresh coconut.
*** If you don't have fresh coconut, use 3 small bags of frozen coconut.