1-Preheat oven: Preheat oven to 350°F (180°C) and line a 12-cup muffin tin with cupcake liners to get everything ready for baking.

2-Warm coconut milk: Warm a can of coconut milk by placing it upside down in hot water to melt the solidified fat, stir it well, then measure out 2/3 cup (161 ml).

3-Whisk eggs and coconut milk: In a small bowl, whisk together the 2 large eggs (100 grams total) and one-third of the 2/3 cup (161 ml) coconut milk until smooth.

4-Mix dry ingredients: In the bowl of a mixer with a paddle attachment, combine 1 and 2/3 cups (212 grams) unbleached all-purpose flour, 1 and 1/4 cups (250 grams) granulated sugar, 1 teaspoon baking powder, and 1/2 teaspoon kosher salt on medium-low speed for 30 seconds.

5-Add butter and coconut milk: Add 8 tablespoons (113 grams) unsalted butter and the remaining 2/3 cup (161 ml) coconut milk, then mix on medium speed until creamy, about 1 minute, while scraping the bowl sides to avoid lumps.

6-Add egg mixture: Add the egg mixture in two batches, mixing on medium speed and scraping the bowl sides and bottom; fold the batter by hand for even mixing without overdoing it.

7-Divide batter: Divide the batter evenly into the liners, filling about two-thirds full, which is roughly 60 grams per cup, to allow for a nice rise.

8-Bake and cool: Bake for 20-22 minutes until the cupcakes are lightly golden and domed; cool in the pan for 10 minutes, then transfer to a rack to cool completely before adding frosting.

9-Frosting step 1: Whisk together 3/4 cup (150 grams) granulated sugar, 1 and 1/2 tablespoons (15 grams) unbleached all-purpose flour, 5 teaspoons cornstarch, and 1/4 teaspoon kosher salt in a 3-quart nonreactive saucepan, then gradually whisk in 3/4 cup (180 ml) coconut milk until smooth.

10-Frosting step 2: Cook over medium heat, whisking constantly, until the mixture thickens and boils, which takes 6-10 minutes; continue boiling and whisking for 1 minute.

11-Cool mixture: Transfer to a wide bowl and let it cool completely, about 2 hours, for the best texture.

12-Beat butter: Beat 14 tablespoons (197 grams) unsalted butter in a mixer with a whisk attachment on medium-high speed until light and fluffy, about 5 minutes.

13-Combine and whip: Add the cooled coconut mixture to the butter and beat on medium speed until combined, then increase to medium-high and whip until light and fluffy, 3-5 minutes.

14-Store frosting: Cover the frosting and set it aside until ready to use; it stays good at room temperature for up to 2 days if it’s under 75°F.

15-Frost cupcakes: To finish, use a piping bag with a star tip to swirl the frosting from the outer edge to the center, or spread it smoothly with a spoon. Top with the 1/2 cup sweetened shredded coconut, either toasted or untoasted, for a pretty touch.