Preheat the oven to 350°F (180°C). Grease two 8-inch springform pans and set aside.
In a large bowl, whisk together the almond flour, cocoa powder, and baking soda until evenly combined.
In a separate bowl, beat 1 cup softened butter with the 8 whole eggs, 1 tablespoon liquid stevia, and 1 teaspoon vanilla until combined.
Gently fold the dry ingredients into the wet mixture until a thick, uniform batter forms.
Divide the batter evenly between the two prepared pans and smooth the tops.
Bake for 18–20 minutes, or until a skewer inserted into the center comes out mostly clean. Remove from the oven and let the cakes cool completely in the pans.
While the cakes cool, make the frosting: whisk together the evaporated milk and xanthan gum in a small saucepan until smooth.
Add the allulose, 6 egg yolks, 1 cup butter, and 1 teaspoon vanilla to the saucepan and heat over medium, stirring constantly until the mixture simmers, then continues to boil and thickens.
Remove from heat and stir in the shredded coconut and chopped pecans. Allow the frosting to cool to room temperature, at least 1 hour, before assembling.
Place one cooled cake layer on a serving plate, spread half of the frosting over it, top with the second layer, then spread the remaining frosting over and around the cake.
Refrigerate the assembled cake for about 30 minutes to set the frosting before serving.