In mixer bowl cream together sugar & butter till light & fluffy (about 8-10 minutes at medium speed of electric mixer), scraping bowl frequently. Add eggs & vanilla, beat at medium speed about 2 minutes or until mixture is light & fluffy. Scrape bowl frequently. Stir together flour, powder & 1 tsp. salt. Add to creamed mixture alternately with milk, beating at low speed after each addition. Beat 1 minute at end. Turn batter into two greased & lightly floured 9" round baking pans. Bake in 350 oven for 30-35 minutes or until cake tests done. Cool 10 minutes. Remove from pans & cool thoroughly on wire racks. Fill with Lemon Filling; frost with Seven Minute Frosting. Sprinkle shredded coconut on sides of cake, if desired. File ftp://ftp.idiscover.co.uk/pub/food/mealmaster/recipes/mmkah001.zip