Step 1

Preheat oven to 350 degrees. Line a muffin pan with 12 paper cupcake liners, set aside.

Step 2

Sift cake flour into a medium mixing bowl. Add in baking powder and salt and whisk 20 seconds to evenly distribute.

Step 3

In the bowl of an electric stand mixer fitted with the paddle attachment cream together butter and sugar until very pale and fluffy. Mix in egg then mix in egg whites one at a time. Blend in coconut extract and vanilla extract.

Step 4

Add in 1/3 of the flour mixture and mix on low speed just until combined then blend in 1/2 of the coconut milk, mixing just until combined. Mix in another 1/3 of the flour mixture, then mix in remaining 1/2 of the coconut milk (again mixing just until combined after each addition). Finish by mixing in the last 1/3 of the flour mixture.

Step 5

Remove bowl and scrape sides and bottom of bowl with a spatula and fold gently just until evenly incorporated. Divide batter among paper lined muffin cups filling each cup about 2/3 full.

Step 6

Bake in preheated oven until toothpick inserted into center comes out clean about 18 - 20 minutes. Cool cupcakes on wire rack.

Step 7

Pour coconut into a small bowl. Once cupcakes are cool frost with coconut frosting, then immediately after frosting each cupcake dip tops in coconut to fully cover. Store cupcakes in an airtight container.

Step 8

In the bowl of an electric stand mixer fitted with the paddle attachment cream butter until pale and fluffy.

Step 9

Add in powdered sugar, coconut extract and 2 Tbsp coconut milk and mix until pale and fluffy, while adding in another 1 Tbsp coconut milk to thin if needed.