Grease and flour 3 9-inch cake pans. Preheat oven to 350° F. Melt chocolate in boiling water, set aside.
In large bowl mix flour, soda. salt. In a separate bowl cream butter and sugar until light and fluffy. Add egg yolks one at a time until blended well. Mix in vanilla, chocolate, and then flour mixture. Then add buttermilk. Set aside.
Beat egg whites in very clean and dry bowl until stiff but not dry. Fold into cake mixture. Pour batter into prepared pans and bake for 30 to 35 minutes or until cake tester comes out clean. Immediately run spatula around sides of pans. Remove from pans and cool on a wire rack.
After cake has cooled completely, frost with coconut pecan icing. Spread frosting between layers of cake and on top. Cover well and refrigerate.
