Preheat oven to 350°F (175°C).

Combine sugar, eggs, cocoa powder, vanilla, salt, and shortening in a large bowl.

Gradually add flour and buttermilk, alternating between the two.

Mix in baking soda.

Pour batter into prepared cake pans.

Bake for 30-45 minutes, or until a wooden skewer inserted into the center comes out clean.

For high altitude, reduce sugar by 2-3 TBSP, increase buttermilk by 2-3 TBSP, reduce baking soda by 1/8-1/4 tsp, and increase oven temperature to 375°F (190°C).

Melt butter for icing.

In a microwave-safe bowl, combine sugar, evaporated milk, and flour.

Microwave in 5-minute intervals, stirring between each interval, until thick and gooey.

Let the icing cool completely.

Stir in pecans or walnuts and flaked coconut.

Ice the completely cooled cake.