• Preheat your oven to 400 degrees Fahrenheit and prep your cupcake pan with liners + spray.
• In a large bowl, whisk together the flour, baking powder, and sea salt. Set aside.
• In the bowl of an electric mixer (using a paddle handle attachment), beat together the butter and sugar on medium-high speed for about 1-2 minutes, until light and fluffy. Scrape down the sides as needed using a rubber spatula.
• Add the eggs, milk, and coconut extract, reducing the speed a little at this point.
• Now, reduce the speed to low and slowly add in the dry ingredients and mix until incorporated. NO OVER-MIXING!
• Finally, fold in the shredded coconut flakes until well combined.
• Scoop the batter into each cupcake liner (¾ full) and bake at 400 degrees Fahrenheit for the FIRST 5 minutes. Then reduce temperature to 350 degrees Fahrenheit and continue baking for another 14-17 minutes or until a toothpick comes out clean in the center.
• Once done, turn off oven and keep cupcakes inside with the oven door slightly open for about 2 minutes before taking them out.
• Remove from oven and Let them cool COMPLETELY before frosting.
• Meanwhile, make the caramel buttercream.

For Caramel Buttercream:

• In the bowl of an electric mixer, beat the butter on medium-high speed until fluffy and pale. 
• Reduce the speed to low and add half the amount of powered sugar and mix until incorporated. Add the vanilla followed by caramel sauce, continuing to beat until it begins to look crumbly and somewhat smooth, about 1-2 minutes.
• Now, add in the remaining half of the powdered sugar and continue to mix until fully incorporated and frosting is smooth, another 1-2 minutes. **NOTE: If buttercream is too ‘runny’, add additional powdered sugar (1 Tbsps at a time); if too thick, add additional milk or heavy cream (1 tablespoon at a time).**
• Add buttercream to a piping bag and pipe onto cooled cupcakes and drizzle with caramel sauce and sprinkle with coconut flakes.
• Bon Appetit!