Grease and flour two 9 inch cake pans, set aside.
Preheat oven to 35 degrees F.
Beat egg whites untill soft peaks form.
Gradually add sugar, beat until soft peaks form, set aside.
Cream shortening and brown sugar until fluffy.
One at a time add egg yolks, beating well after each. Sift flour, cocoa and baking soda together.
Add to creamed mixture alternately with coffee and Kahlua, beating well with each addition.
Fold egg whites into batter. Pour into pans.
Bake 3 to 35 minutes or until done.
Cool 1 minutes. Turn on wire racks.
Cool completly. Frost.
In a bowl, cream the butter. Add powdered sugar and cocoa, beat while adding Kahlua. Continue beating and add hot coffee to a thick and smooth consistency.