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.