1- Preheat your oven to 350°F (175°C) and prepare three 8-inch cake pans by spraying them lightly. This sets the stage for even baking and helps the cakes release easily later.

2- Sift together 2 cups all-purpose flour, 1 ¾ cups granulated sugar, ¾ cup unsweetened Dutch processed cocoa powder, 2 tablespoons instant espresso powder or instant coffee, 1 teaspoon baking soda, ½ teaspoon baking powder, and 1 teaspoon coarse kosher salt (or ½ teaspoon table salt) in a large bowl.

3- In another bowl, whisk 4 large eggs, 1 cup whole milk (room temperature), 1 cup full fat sour cream (room temperature), 1 cup vegetable oil, and 1 tablespoon vanilla extract until well combined.

4- Gently combine the wet ingredients with the dry ones, whisking just until mixed to keep the batter airy and light.

5- Divide the batter evenly among the prepared pans and bake on the center rack for 22-28 minutes. You’ll know it’s ready when the cakes spring back to the touch or a toothpick inserted in the center comes out clean.

6- Let the cakes cool in the pans for about 10 minutes, then transfer them to wire racks to cool completely, loosely covered with a towel.

7- For the caramel filling, whisk ¾ cup heavy whipping cream, 1 cup light or dark brown sugar, 3 egg yolks, 2 tablespoons bourbon (if using), and ½ teaspoon coarse kosher salt in a saucepan. Cook over medium heat, whisking constantly for 5 minutes until thick and bubbly. Remove from heat, whisk in ½ cup unsalted butter until melted, then stir in 1 teaspoon vanilla extract, 1 ½ cups finely chopped pecans, and 1 ½ cups sweetened coconut flakes. Let it cool to room temperature.

8- To make the chocolate buttercream, beat 1 ½ cups softened unsalted butter on medium speed for 1 minute until smooth. Gradually add 2 ⅓ cups powdered sugar, ⅔ cup unsweetened Dutch-processed cocoa powder, 2 teaspoons meringue powder (if using), and ¼ teaspoon coarse kosher salt on low speed, then mix in 1 ½ teaspoons vanilla extract. Increase to medium speed and whip for 4-5 minutes until fluffy, adding 1 to 3 tablespoons milk if needed for consistency. Stir on low for 2 minutes to smooth it out.

9- Assemble the cake by placing one layer on a board, spreading half the caramel filling on top, adding the second layer with the rest of the filling, and topping with the third layer. Apply a thin crumb coat of buttercream, refrigerate for 30-60 minutes, then add a final layer of buttercream with swirls. Garnish with extra pecans and coconut if you like.