Preheat oven to 375ºF. Grease and lightly flour two 9” round cake pans.
In a large bowl, with a electric mixer, cream butter, adding 2 cups of sugar gradually. In a bowl combine flour and baking powder; add to creamed mixture alternately with milk.
In a large bowl, beat 8 egg whites until stiff. Fold into creamed mixture; add ½ teaspoon vanilla and ½ teaspoon lemon extract. Divide batter into the prepared pans. Bake for 30-35 minutes or until a toothpick inserted in center comes out clean. Cool layers.
In a small saucepan, combine 3 cups of sugar, water and vinegar. Cook until mixture spins thread.
In a medium bowl beat 3 egg whites and cream of tartar until stiff. Add sugar mixture gradually, beating constantly. Add 1 teaspoon of vanilla and 1 teaspoon lemon extract; mix well. Stir in coconut.
Spread icing between layers and on top and sides of cake.