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1
Preheat oven to 350F.
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2
Line standard muffin tins with paper liners.
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3
Whisk together flour, baking powder, and salt.
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4
Pulse shredded coconut in a food processor until finely ground, and whisk into flour mixture.
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5
With an electric mixer on medium-high speed, cream butter and sugar until pale and fluffy.
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6
Gradually beat in whole eggs, whites, and vanilla, scraping down sides of bowl as needed.
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7
Reduce speed to low.
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8
Add flour mixture in three batches, alternating with two additions of coconut milk, and beating until combined after each.
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9
Divide batter evenly among lined cups, filling each three-quarters full.
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10
Bake, rotating tins halfway through, until a cake tester inserted in centers comes out clean, about 20 minutes.
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11
Remove from oven; turn out cupcakes onto wire racks and let cool completely.
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12
Cupcakes can be stored overnight at room temperature, or frozen up to 2 months, in airtight containers.
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13
To finish, use a small offset spatula to spread a generous dome of frosting onto each cupcake, and, if desired, garnish with flaked coconut (press gently to adhere).
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14
Cupcakes are best eaten the day theyre frosted; store at room temperature until ready to serve.