GETTING READY
1) Preheat oven to 375° F.
2) Lightly grease and flour three 9 inch layer pans.

MAKING
3) Gradually cream butter and 2 cups sugar.
4) Take a bowl and combine baking powder and flour in it.
5) Add to the creamed mixture alternating with milk.
6) Take a bowl and beat the egg whites in it until stiff.
7) Fold into the creamed mixture and add 1/2 teaspoon vanilla along with 1/2 teaspoon lemon extract.
8) Pour batter into the pans and bake for about 30-35 minutes or until cake tests done.
9) Transfer the layers to wire racks and cool.
10) Take a saucepan and combine in it vinegar, remaining sugar and 1 cup water. Cook until mixture spins into a thread when dropped from a spoon.
11) Beat the remaining egg whites with cream of tartar until peaks begin to form.
12) Add sugar mixture and beat until glossy.
13) Add remaining lemon and vanilla extract. Mix well.
14) Stir in coconut.

SERVING
15) Spread icing between the layers and on top and sides of cake.