Unlike the first coat, which forms the foundation and seals your cake, the second coat is decorative. Nonetheless, the procedure for applying the frosting to the sides and top is the same. Simply repeat the steps given for applying the first coat. When you have finished putting a thin second coat on the sides, place the cake on the turntable. When you apply the second coat to the top, it should be thicker than any of the others. This thicker application allows you to make a smooth, level finish to the cake as you remove the excess frosting.