1-Step 1: Prepare Your Ingredients and Equipment Before you begin mixing, proper preparation is essential. Preheat your oven to 350°F (180°C) and line a 12-cup muffin tin with cupcake liners. Room temperature ingredients are crucial for proper emulsification, so make sure your butter and eggs are at 65-68°F before starting. If your coconut milk has solidified fat at the top of the can, place the unopened can upside down in a bowl of hot water for 10-15 minutes. This melts the fat layer without diluting it. Open the can, pour into a bowl, and stir vigorously until fully combined for a smooth, creamy consistency.

2-Step 2: Create the Egg Mixture In a small bowl, whisk together 2 large eggs and 1/3 cup of the coconut milk. Set this mixture aside. The remaining coconut milk will be used in the main batter. This separation helps the eggs incorporate more evenly into the batter during mixing.

3-Step 3: Mix the Dry Ingredients In the bowl of your mixer, combine the dry ingredients: sugar, flour, baking powder, and kosher salt. Mix on medium-low speed for 30 seconds to aerate and blend evenly. This step ensures even distribution of the leavening agent and prevents pockets of baking powder in your finished cupcakes.

4-Step 4: Add Butter and Coconut Milk Add the room temperature butter and the remaining coconut milk to the dry ingredients. Mix on medium speed until creamy, about 1 minute. The batter should look smooth and homogenous at this stage. The butter coats the flour proteins during this step, which helps limit gluten formation and creates a tender, moist cupcake.

5-Step 5: Incorporate the Egg Mixture With the mixer on medium-low speed, add the egg mixture in two batches, mixing each time until just combined. After the mixer has done its work, fold the batter by hand using a spatula to ensure everything at the bottom of the bowl is incorporated. Do not overmix at this stage, as it can develop gluten and create a tough, dense texture.

6-Step 6: Fill and Bake Divide the batter evenly among the 12 cupcake liners, filling each about 2/3 full. This leaves room for the cupcakes to rise without overflowing. Bake for 20-22 minutes until the tops are light golden and domed, and a toothpick inserted into the center comes out clean.

7-Step 7: Cool the Cupcakes Let the cupcakes cool in the pan for 10 minutes after removing them from the oven. This allows them to set properly before transferring. Then move them to a wire rack to cool completely before frosting. Cooling completely is essential because any residual heat will melt your coconut frosting and cause it to slide off.

8-Step 8: Make the Coconut Ermine Frosting While the cupcakes cool, prepare the ermine frosting. In a medium saucepan, whisk together the sugar, flour, cornstarch, and salt. Slowly whisk in the coconut milk, ensuring no lumps remain. Cook over medium heat, whisking constantly, until the mixture thickens and comes to a boil. This typically takes 6-10 minutes. Continue cooking and whisking for another minute after boiling begins to ensure the flour taste cooks out completely. The mixture should coat the back of a spoon and have a pudding-like consistency. Transfer to a bowl, press plastic wrap directly onto the surface to prevent a skin from forming, and cool completely, about 2 hours.

9-Step 9: Whip the Frosting Once the base has cooled completely, beat the room temperature butter in a mixing bowl until light and fluffy, about 3 minutes. Add the cooled coconut mixture in several additions, beating well after each. Whip for 3-5 minutes until the creamy coconut frosting is light, fluffy, and spreadable.

10-Step 10: Frost and Decorate Transfer the frosting to a piping bag fitted with your favorite tip, or use a knife for a rustic application. Frost the cooled cupcakes as desired and sprinkle with sweetened shredded coconut. Serve immediately for the best texture and flavor.