Preheat the oven to 350°F. Grease a 9-inch square baking pan and line with parchment paper.

In a medium bowl, whisk together the flour, baking powder, and salt. Set aside.

In a large mixing bowl, beat the butter and sugar together until light and fluffy.

Add the eggs, one at a time, mixing well after each addition.

Stir in the vanilla extract.

Gradually add the flour mixture, alternating with the milk, and mix until just combined.

Pour the batter into the prepared pan and smooth out the top.

Bake for 25-30 minutes or until a toothpick inserted in the center comes out clean.

Allow the cake to cool completely in the pan before removing it from the pan.

Once the cake has cooled, cut it into 16 equal squares.

In a medium bowl, combine the desiccated coconut and cocoa powder.

Slowly pour in the boiling water while stirring constantly until well combined.

In a separate bowl, mix the powdered sugar, melted butter, and milk until smooth.

Dip each square of cake into the chocolate mixture, then roll it in the coconut mixture until completely coated.

Place the coated squares on a wire rack to set.

Serve and enjoy!