Preheat the oven to 350F. Line 2 12-cup muffin pan with cupcakes liners and set aside
In a bowl, sift the dry ingredients (flour, baking powder, coconut and salt). Set aside.
In a medium measuring cup, pour the coconut milk, coconut and vanilla extract. Stir to combine and set aside.
In a bowl of a standing mixer, place the butter and sugar and mix on low for about 1 minutes until you have a smooth and creamy mix.
Add eggs one at a time waiting for the egg to be completely incorporated before adding the next.
Scrap the sides and bottom of the bowl.
Add dry ingredients alternating with the wet ingredients in 3 parts starting and ending with the dry ingredients.
After adding the last part of the dry ingredients, turn mixer off and using a rubber spatula, scrape the sides and bottom of the bowl to make sure all the ingredients have completely incorporated.
Fill the muffin tins 3/4 full and bake until the tops have firmed and a cake tester comes out with just a few crumbs from the middle of the cupcakes, About 18-20 minutes.
Allow the cupcakes to cool completely before removing from the pan and frosting.
In a bowl of a standing mixer, fitted with the paddle attachment, cream the butter until light in color and smooth.
Add the sugar, one cup at a time making sure the sugar and butter have completely blended before adding the next cup. Scrap the sides and bottom of the bowl.
Add the salt and vanilla extract and mix on low. Gradually increase the speed to high and mix for about 5 minutes. Until the buttercream is light and fluffy.
Place the buttercream in a pastry bag fitted with your choice of tip.
Using a sharp knife, cut 3/4" circle in the center of each cupcake. The knife should move in a circle and remove a cone like cupcake piece.
If you choose you can use an apple core remover.
Fill each cupcake with 1 tsp of the Dulche De Leche paste.
Frost the cupcakes with buttercream and sprinkle with coconut flakes.
Mix 2 TBS of Dulche De Leche paste with 1 tsp of milk and stir (or warm in the microwave for 15 seconds but wait for it to cool before drizzling).
Drizzle the cupcakes with a spoon.