Preheat your oven to 350°F (175°C). Grease and flour two 9-inch round cake pans.

In a large bowl, combine the flour, sugar, cocoa powder, baking powder, baking soda, and salt. Whisk together until thoroughly mixed.

Add the eggs, milk, vegetable oil, and vanilla extract to the dry mixture. Use a mixer to beat the mixture on medium speed for 2 minutes.

Slowly stir in the boiling water (batter will be thin). Pour the batter evenly into the prepared cake pans.

Bake in the preheated oven for 30 to 35 minutes, or until a toothpick inserted in the center comes out clean. Allow cakes to cool in the pans for 10 minutes, then turn out onto wire racks to cool completely.

In a large bowl, beat the softened butter with an electric mixer until creamy. Gradually add powdered sugar and cocoa powder, mixing on low speed. Add milk and vanilla, and beat until light and fluffy.

Once the cakes are completely cool, place one layer on a serving plate. Spread a layer of frosting on top, then place the second layer on top and frost the entire cake.

Melt chocolate chips in a microwave or double boiler. Stir in shredded coconut if using. Allow to cool slightly, then shape the chocolate mixture into a nest on top of the cake, creating a hollow space in the center.

Fill the nest with Easter egg candies or chocolate eggs and enjoy!