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Heat oven to 350 degrees.
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Line two standard cupcake pans with 14 foil or paper liners.
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Cupcakes: In a medium-size bowl, whisk flour, baking powder and salt.
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In a large bowl, with an electric mixer, beat together shortening, butter and sugar until creamy.
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Add egg whites and beat until very light and foamy about 3 minutes.
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Add half the flour mixture, followed by evaporated milk and then remaining flour mixture.
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Stir in coconut extract
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and coconut.
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Spoon a scant 1/3 cup batter into each cupcake liner.
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Bake at 350 degrees for 25 to 27 minutes, or until lightly browned on top.
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Remove from pan; cool completely on a wire rack.
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Frosting: Place chocolate in the bowl of a food processor.
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Heat evaporated milk just until it simmers; pour over chocolate.
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Let sit 10 minutes, then pulse processor until smooth.
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Add sugar and extract.
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While processor is running, add butter gradually.
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Process until thickened
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to good piping consistency.
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If needed, refrigerate 5 minutes to firm.
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Transfer to a large piping bag fitted with a medium-size tip.
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Beginning at the edge of one cupcake, pipe frosting in a concentric circl.
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Repeat with all cupcakes.
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(You may also simply spread frosting onto cupcakes.
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).
