# Directions:
01 - Preheat the oven to 350°F. Grease and flour a 9x13-inch baking pan thoroughly.
02 - Whisk together the flour, baking powder, and salt in a medium bowl. Set aside for later use.
03 - Beat the softened butter and granulated sugar in a large mixing bowl until light and fluffy, approximately 3-5 minutes.
04 - Add eggs one at a time, mixing thoroughly after each addition. Blend in the vanilla extract until fully combined.
05 - Gradually add the flour mixture to the butter mixture, alternating with milk. Begin and end with the flour mixture, mixing only until combined.
06 - Pour the batter into the prepared pan, spreading evenly. Bake for 25-30 minutes until a toothpick inserted in the center emerges clean.
07 - Whisk together the sweetened condensed milk, evaporated milk, whole milk, and coconut milk (if using) until completely smooth.
08 - Remove the cake from the oven and let cool for 10 minutes. Pierce the surface thoroughly with a fork, creating holes throughout the entire cake.
09 - Slowly pour the tres leches mixture over the warm cake, ensuring the liquid penetrates the holes. Refrigerate for at least 1 hour, preferably overnight.
10 - Melt butter in a skillet over medium heat. Add chopped pecans and brown sugar; cook, stirring constantly, for 5 minutes until pecans are toasted and mixture bubbles. Remove from heat and stir in vanilla extract. Cool slightly.
11 - Beat the heavy whipping cream with powdered sugar and vanilla extract until stiff peaks form.
12 - Spread the whipped cream evenly over the chilled, soaked cake. Drizzle the cooled butter pecan topping over the whipped cream layer.
13 - Serve chilled or at room temperature for optimal texture and flavor.