Preheat oven to 350°.
Grease two 9-inch round pans and line with parchment paper. Grease the parchment paper; set aside.
In a medium bowl, combine the flour, sugar, baking soda and salt; set aside. In a separate bowl mix together the water, maple syrup and oil. Slowly add the wet mixture to the dry ingredients and stir to blend well. Do not over mix. Pour or spoon the batter into the prepared pans and bake for 35 to 40 minutes. Cool on a rack.
Meanwhile, make the frosting: In a large stand mixer fitted with the paddle attachment, combine the butter and sugar and slowly add the coconut milk. Start with 2 tablespoons of the coconut milk and continue to add enough until you have a creamy mixture that is not too wet. Add the vanilla. Stir the frosting on medium speed for at least 15 minutes, or until it is well blended. Set aside.
Glaze the pecans: Place pecans, syrup and Earth Balance in a large skillet and heat, stirring, over low heat until the syrup and Earth Balance have melted together and the pecans are glistening.
Frost the cooled cakes and drizzle with the glazed pecans.