Step #1 Sift flour once, measure, add baking powder & salt, sift together three times.
Step #2 Cream butter thoroughly, add sugar slowly, & cream together until light & fluffy.
Step #3 Add flour, a small amount at a time, altemately with milk, beating after each addtion until smooth.
Step #4 Add lemon extract.
Step #5 Fold in egg whites quickly & thoroughly.
Step #6 Bake in three greased 9-inch layer pans in moderate oven 375 degrees F.
Step #7 ) 25 to 30 mins.
Step #8 Spread Coconut Lemon Filling (see recipe) 1/2-inch thick on top of layers & let this stand until filling is set then adjust layers & spread remaining filling on sides of cake.
Step #9 Sprinkle top Coconut generously on sides & top of cake.
Step #10 Decorate top of cake with a 1-inch border of coconut.