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Preheat the oven to 350°F. Lightly grease or line a 9" x 13" pan with parchment paper.
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To make the cake: In a large mixing bowl, beat together the butter, sugar, salt, espresso powder, baking powder, and vanilla until smooth and creamy.
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Add the eggs to the butter mixture one at a time, beating well after each addition. Scrape the bottom and sides of the bowl after you've added the first 2 eggs.
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Stir in the cocoa.
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Beat in the flour in three additions, alternating with the water. Scrape the bowl after each addition. Pour the batter into the prepared pan.
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Bake the cake for 35 to 40 minutes, until a cake tester inserted into the center comes out clean, and the cake begins to pull away from the sides of the pan. Remove the cake from the oven.
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To toast the pecans and coconut for the topping: Leaving the oven on, place the nuts and coconut in separate round 8" or 9" cake pans. Place them in the oven and toast until golden brown, about 10 minutes. Watch carefully toward the end, as the coconut will brown quickly. Remove from the oven, and stir the coconut to distribute the less-browned and more-browned pieces together evenly. Set both pans aside.
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Cool the cake for 10 minutes, then run a table knife all around the sides of the pan to loosen the edges. Use a spatula to gently lift the cake free of the pan all around the edges; you're going to turn it out of the pan. Place a piece of parchment or waxed paper on a cookie sheet, put the sheet, parchment-side down, atop the cake pan, pick up the cake pan/cookie sheet, and turn the whole thing over. The cake should settle down on the cookie sheet. Lift off the pan, and allow the cake to cool for 5 minutes.
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Use a 2 3/4" to 3" round biscuit or cookie cutter to cut 12 circles out of the cake. Or use whatever shape cutter you want: hearts or scalloped flower shapes are nice, too. Whatever you use, it should be around 3" in diameter. Carefully transfer the cakes to a cooling rack, right side up, and allow them to cool.
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To make the icing: Heat the chocolate chips and cream until the cream is very hot; this is easily done in the microwave. Remove from the heat, and stir until the chocolate melts and the mixture becomes smooth.
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Working with one cake at a time, grasp it in the center with thumb and forefinger, and roll it through the chocolate like a wheel, to coat the sides. Place the coated cake onto a piece of parchment paper, to catch any drips. Repeat with the remaining cakes.
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To make the topping: Combine the butter, salt, half-and-half, and sugar in a medium-sized saucepan. Bring to a simmer, and cook gently, stirring occasionally, for 5 minutes. Remove from the heat, and stir in the flavors, toasted coconut, and toasted pecans.
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Spoon the topping evenly atop the cakes; you’ll use about 2 1/2 tablespoons for each. A tablespoon cookie scoop is perfect for this task.
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Store cakes, loosely covered, in the refrigerator for up to 5 days.