• Skill Level: Advanced

• Makes about 31⁄2 lbs (1.75 kg)

• 8- or 9-inch (20 or 23 cm) square pan, lined with parchment or buttered

• 2-quart heavy saucepan

• Candy thermometer

To make the coconut layer: In heavy saucepan over low to medium-low heat, bring the sugar, salt, butter, corn syrup and milk to a boil, stirring until the sugar dissolves and the mixture begins to boil. Cover and cook 2 to 3 minutes to dissolve the sugar crystals on the sides of the pan. Remove the lid. Cook, stirring only as needed to prevent scorching, to the soft ball stage (234°F to 240°F/112°C to 116°C, with 236°F/113°C recommended).

Remove from the heat. Cool slightly, about 10 minutes. Add the vanilla. Beat by hand until the candy begins to thicken and lose its gloss. Stir in the coconut. Spread the candy into the prepared pan. Cool at room temperature while making the chocolate layer.

To make the chocolate layer: In a clean saucepan, combine the sugar and cocoa until well blended. Add the salt, butter, corn syrup and milk. Bring to a boil over low to medium-low heat, stirring until the sugar dissolves and the mixture begins to boil. Cover and cook 2 to 3 minutes to dissolve the sugar crystals on the sides of the pan. Remove the lid. Cook, stirring only as needed to prevent scorching, to the soft ball stage (234°F to 240°F/112°C to 116°C, with 236°F/113°C recommended).

Remove from the heat. Cool slightly, about 10 minutes. Add the vanilla. Beat by hand until the candy begins to thicken and lose its gloss. Stir in the pecans, if desired. Spread the chocolate layer over the coconut layer in the pan. Cool and cut into squares. Store in an airtight container.