For Cake

Preheat oven to 350F. Grease and flour 3 (9-inch) cake pans. Set aside. For Cake: Sift flour, baking powder and salt. Combine milk and coconut extract. Beat butter and sugar until light and fluffy. Add eggs, one at a time, beating ng well after each addition. Add flour mixture alternately with milk mixture, beginning and ending with flour. Divide batter among three prepared pans. Bake for 25 minutes, or until cake springs back when lightly pressed with fingertip. Cool on rack for 20 minutes. Invert on rack, re invert, and cool completely with right side of cake facing up..

For Glaze: Combine sugar and water in small saucepan and boil together for 5 minutes. Cool, then add the coconut liqueur. Place in a jar and refrigerate until needed.

For Coconut Custard: In a small heavy saucepan, stir together sugar, salt, and cornstarch. To the reserved coconut liquid, add enough half-and-half to make 1 1/2 cups. Stir into mixture in saucepan. Bring to a boil, stirring constantly, and cook until thickened. In a one quart bowl, lightly beat 4 egg yolks. Gradually add some of the hot mixture to the yolks, then turn the mixture into the saucepan. Cook over a low heat until the mixture thickens. Remove from heat, cool for 10 minutes, then add coconut liqueur. Cool completely, then refrigerate, covered with plastic wrap on the surface of custard to prevent skin from forming.

For the Filling: Beat sugar with whipping cream until it holds a firm shape when beaters are lifted. Gently fold in Coconut Custard.

For Frosting: Stir sugar, water and cream of tarter in a saucepan over medium heat until sugar dissolves. Raise heat to high and boil until the mixture reaches 242xF. on a candy thermometer. Meanwhile, start beating the egg whites on the low speed of an electric mixer. As soon as the sugar mixture reaches the desired temperature, turn mixer to high and pour syrup into whites in a slow, steady stream. Beat until mixture is thick and cooled (about 20 minutes). Add flaked coconut.

Assembling the Cake: Brush each of the cake layers with glaze. Spread coconut custard between layers of cake. To keep cake from sliding, poke 3 straws, cut to the height of the cake, down through the layers before frosting. Frost the cake and gently press the remaining flaked coconut over the outside of cake. Chill until ready to serve; remove from refrigerator about out half an hour before serving.