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1
To make the cupcakes: Preheat oven to 350 F. Line two muffin pans with paper liners.
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2
Sift the cake flour into the bowl of a stand mixer fitted with the paddle attachment. Add the sugar, baking powder, and salt then mix on low briefly to combine. Cut the butter into 2-inch pieces and, with the mixer on low, add the pieces a few at a time. Beat on low until the mixture looks like coarse crumbles, about 1 minute.
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3
Whisk the egg whites, coconut milk, coconut, and vanilla extract together in a large measuring cup. Add half of the coconut milk mixture to the mixer bowl, and beat on medium-high speed for 1 minute, or until well combined. Add the remaining coconut milk mixture, beating until the batter has a uniform consistency and is light and fluffy, about 30 seconds.
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4
Divide the batter among the liners. Bake for 18 minutes, or until the cupcakes spring back when lightly pressed.
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5
To make the frosting: Add the sugar and egg whites to the bowl of a stand mixer and whisk to combine. Set over a pan of simmering water and heat, whisking almost constantly, until the mixture is hot to the touch and the sugar has dissolved.This will take about 6-8 minutes.
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6
Attach the bowl to your stand mixer which is fitted with the whisk attachment. Beat on medium high speed until the mixture is a fluffy meringue and is cool to the touch, about 6-8 minutes. Cut the butter into 2-inch pieces, and, with the mixer on low, add a few pieces at a time until they've all been added. Increase the speed to medium high and continue beating until the butter is incorporated and the frosting is smooth and fluffy, about 4-5 minutes. Don't worry if it looks curdled, just keep beating and it will come together.
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7
Add the vanilla extract, salt and coconut milk to the frosting and beat on medium-high speed until the coconut milk is incorporated and the mixture is once again fluffy and smooth. Transfer the frosting to a piping bag fitted with a decorative tip. Pipe some frosting onto each cupcake
