# Directions:
01 - Preheat oven to 350°F. Grease and flour a 9x13-inch baking pan.
02 - Whisk together flour, baking powder, and salt in a medium bowl. Set aside.
03 - Beat softened butter and granulated sugar in a large mixing bowl until light and fluffy, approximately 3–5 minutes.
04 - Incorporate eggs one at a time, mixing thoroughly after each addition. Blend in vanilla extract.
05 - Gradually add flour mixture to butter mixture, alternating with milk. Begin and end with flour mixture, mixing just until combined.
06 - Pour batter into prepared pan, spreading evenly. Bake for 25–30 minutes until a toothpick inserted in the center comes out clean.
07 - While cake bakes, whisk sweetened condensed milk, evaporated milk, whole milk, and coconut milk if using until smooth.
08 - Let cake cool for 10 minutes after removing from oven. Poke holes throughout the surface using a fork.
09 - Slowly pour tres leches mixture over cake, ensuring absorption through 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 frequently, for approximately 5 minutes until pecans are toasted and mixture bubbles. Remove from heat and stir in vanilla extract. Allow to cool slightly.
11 - Whip heavy cream with powdered sugar and vanilla extract until stiff peaks form.
12 - Spread whipped cream evenly over milk-soaked cake. Drizzle cooled butter pecan topping over whipped cream layer.
13 - Serve chilled or at room temperature.
