For the White Cake Layers:

Preheat oven to 350°F. Grease and flour three 8-inch round cake pans. Line bottoms with parchment paper.

In a medium bowl, whisk together cake flour, baking powder, and salt.

In a large bowl, cream together butter and sugar until light and fluffy, about 3-4 minutes.

Beat in vanilla extract and almond extract (if using) until well combined.

Add egg whites, two at a time, beating well after each addition.

Gradually add flour mixture to butter mixture, alternating with buttermilk (beginning and ending with flour). Mix just until combined.

Divide batter evenly among three prepared pans. Bake for 22-25 minutes, until a toothpick inserted in center comes out clean.

Allow cakes to cool in pans for 10 minutes, then remove to wire racks to cool completely.

For the Coconut-Pecan Frosting:

Spread pecans on baking sheet and toast in 350°F oven for 8-10 minutes until fragrant.

In a medium saucepan, combine evaporated milk, sugar, egg yolks, and butter. Cook over medium heat, stirring constantly, until thickened (about 10-12 minutes).

Remove from heat and stir in vanilla, coconut, and toasted pecans. Allow to cool until thick enough to spread, about 30-45 minutes.

Assembly:

Place one cake layer on serving plate. Spread approximately one-third of frosting on top (not on sides).

Top with second layer and repeat with another third of frosting.

Place final layer on top and spread with remaining frosting, leaving sides unfrosted.