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Preheat oven to 350 degrees.
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Line a 9-by-9-inch square cake pan with parchment paper.
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Beat egg whites until stiff.
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Gradually beat in sugar.
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Fold in yolks.
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Add flour and cornstarch.
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Dissolve butter in boiling water and add to batter.
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Pour into prepared pan and bake for 20 to 25 minutes.
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Allow to stand for several minutes before turning out on a cake rack.
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Leave cake in the open overnight.
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Cut into cubes.
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Make icing.
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With a fork, dip each cube of sponge cake into the icing.
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Allow the excess icing to drip off.
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Roll cake in shredded coconut.
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Place the cake on a sheet of parchment or wax paper to allow the coating to set.
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Icing: Sift powdered sugar and cocoa powder together,add butter, vanilla and boiling water.
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Stir to mix well.