Preheat oven to 350 .
In the bowl of a stand mixer add the egg whites, reserve the yolks.
Beat egg whites until stiff peaks form. Remove whites from mixer, add to a medium bowl, chill until ready to use.
In the mixer bowl add the butter and sugar, beat until light and fluffy. Add the egg yolks, beat until well combined.
Add the coconut milk, vanilla extract, coconut extract and beer, beat until well combined.
Lift the mixer heat, sprinkle with flour, baking soda and salt, stir until just combined. Add the egg whites, stir until just combined.
Pour into a greased 9x13 inch pan.
Bake at 350 for 28-32 minutes or until golden brown. Allow to cool completely.
In the bowl of a stand mixer beat the butter until light and fluffy. Add the cream cheese, beat until well combined. Add the powdered sugar and beat until well combined.
While the mixer is running mix in the beer and the lime juice.
Frost the cake with the frosting, chill until ready to serve.
Garnish with toasted coconut just prior to serving, if desired.