Preheat oven to 350º. Set oven rack to middle position.
Prepare two 8” cake pans by spreading a little bit of butter on the bottom, topping with a parchment paper round, butter the paper then lightly dust with flour. Shake off any excess flour. You can also use a baking spray in place of the butter and flour. 3” high side cake pans are preferred, you can use 2”high side pans, however, the cakes wont rise as high.
In a medium bowl whisk together the flour, baking powder, soda and salt. Set aside
*If using the optional ⅔ cups unsweetened coconut flakes - in a small blender or food processor combine the coconut flakes with ¾ c of the sugar and process or blend until the coconut is finely ground with the sugar. Omit this step if not adding the coconut flakes into the batter.*
Cream together the butter and sugar in the bowl of a stand mixer, until light and fluffy, about 5 minutes. ( If using the coconut flakes as stated in the step above, only cream the remaining cup of sugar with the butter then add in the coconut sugar once it is light and fluffy then cream for another 2 minutes with the coconut sugar).
Add in the egg whites one at a time, stopping the mixer to scrape down the sides of the bowl between each addition.
Add in the extracts and mix well. Set mixer speed to low then alternate adding in the flour mixture with the coconut mixture in three additions each. Once all is combined, stop the mixer and mix the batter with a spatula just to make sure all the flour has been added in and no streaks remain in the batter.
Divide the batter evenly between the prepared cake pans. Set in oven and bake 35-40 minutes or until golden and toothpick placed in center comes out with just a few crumbs. Let cool in pans for ten minutes. Invert onto wire cooling rack, remove pans and parchment paper and cool completely until ready to assemble.