01 - Preheat oven to 350°F. Thoroughly grease and flour two 8-inch round cake pans, tapping out excess flour.
02 - In a medium mixing bowl, whisk together flour, baking powder, baking soda, and salt until well incorporated.
03 - Beat softened butter and granulated sugar in a large bowl until pale and fluffy, approximately 3–4 minutes. Add eggs one at a time, incorporating fully before each addition. Blend in vanilla extract.
04 - Alternate adding flour mixture and milk to the butter mixture, beginning and ending with dry ingredients. Mix until just combined, taking care not to overwork the batter.
05 - Distribute batter evenly between prepared pans. Bake for 22–25 minutes until a wooden pick inserted into the center emerges clean.
06 - Let cakes rest in pans for 10 minutes before inverting onto wire racks. Allow to cool entirely before handling.
07 - Beat butter until creamy. Gradually incorporate powdered sugar, vanilla, salt, and sufficient milk to achieve smooth, spreadable consistency.
08 - Keep one cake round intact for the face. Cut the second round into two oval sections for ears, then trim the remaining center into a bow tie shape.
09 - Position face, ears, and bow tie on a large serving platter. Apply a thin crumb coat over all pieces. Refrigerate for 20 minutes to set.
10 - Cover entire cake with remaining frosting, then press shredded coconut generously across all surfaces to create fur texture.
11 - Tint a portion of coconut with pink food coloring and gently press onto inner ear sections.
12 - Position fondant or marshmallow ear accents. Place candies to create nose, eyes, and additional decorative elements as desired.
13 - Keep covered at room temperature for up to 2 days or refrigerate for up to 4 days.