01 - Preheat oven to 350°F. Grease and flour two 8-inch round cake pans.
02 - Whisk together flour, baking powder, baking soda, and salt in a medium bowl.
03 - Beat butter and sugar in a large bowl until light and fluffy. Add eggs one at a time, then incorporate vanilla.
04 - Alternate adding flour mixture and milk to creamed mixture, beginning and ending with flour. Mix until just combined.
05 - Divide batter evenly between prepared pans. Bake for 22-25 minutes until a toothpick inserted in center comes out clean.
06 - Let cakes cool in pans for 10 minutes, then transfer to wire racks to cool completely.
07 - Beat butter until smooth. Gradually add powdered sugar, vanilla, salt, and enough milk to achieve spreadable consistency.
08 - Keep one cake round whole for the face. Cut second round into two oval ears and shape remaining center into a bow tie.
09 - Arrange face, ears, and bow tie on a large serving tray. Apply thin crumb coat frosting and chill for 20 minutes.
10 - Frost cake completely and press shredded coconut over entire surface to create fur texture.
11 - Tint small amount of coconut with pink food coloring and press onto inner ear sections.
12 - Place fondant or marshmallow ears and position candies for nose, eyes, and whiskers as desired.