Preheat your oven to 325 degrees F. Spray three 8-inch with nonstick spray, line the bottom with parchment paper and spray again. Set aside.
In a medium size mixing bowl, whisk the cake flour, baking powder, and salt. Set aside.
In the bowl of a stand mixer fitted with the paddle attachment, cream the butter and the sugar together on medium-high speed for three minutes. The mixture should be light in color and fluffy in texture.
Gradually add the egg whites and whole eggs, making sure to scrape down the sides and the bottom of the bowl between additions. Mix on medium-high for another 2 to 3 minutes after all the eggs are added and the mixture is light and fluffy. You'll notice the volume increase too!
Add the coconut emulsion and vanilla extract.
Turn the mixer on low speed and alternately add the flour mixture and the coconut milk, starting and ending with the flour mixture. Mix until combined.
Evenly distribute the batter in your pans.
Bake for about 23-25 minutes, or until a toothpick inserted in the center of the cake comes out with a few moist crumbs on it. Remember, the cake continues to bake in the pan for about 5 minutes while it's cooling.
Let cool in pans for 15 minutes and then invert onto cooling racks to cool completely.NOTE: these cake layers rise to 1 - 1.25-inches tall. If you want thicker layers, you can do 1.5x the recipe.