Instructions: Preheat oven to 350 degrees and generously spray 4 - 8" baking pans with cooking spray.

With electric mixer, cream together sugar, cocoa, shortening, salt, eggs & vanilla. Beat mixture 3 minutes. Add vinegar to milk to sour, add to mixture & beat 1 minute. Add sifted flour & beat for 3 minutes. Dissolve baking soda in hot tap water & add to batter, beat for 1 minute.

Pour batter equally into baking pans and bake for 30-35 minutes. Remove pans from oven & place on cooling racks for 30 minutes before icing the layers.

ICING: With mixer combine powdered sugar, shortening, 3/4 cup walnuts, vanilla, milk, cocoa & coconut & beat for 2 minutes. Place each layer on cake plate one at a time, distributing the icing evenly on top of each layer. Garnish the top layer with remaining walnuts.

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