• Preheat the oven to 350°F (177°C) and line a standard muffin tin with cupcake liners. This recipe yields about 12 standard cupcakes or 24 minis.
• In a medium bowl, whisk together the flour, baking powder, and kosher salt until well combined. Set aside.
• In the bowl of a stand mixer, cream together the butter and granulated sugar on medium speed until light, fluffy, and pale in color, about 1 to 2 minutes. Scrape down the sides of the bowl as needed to ensure even mixing. Add in the eggs, one at a time, followed by the vanilla and almond extracts, mixing until the batter is smooth and uniform.
• With the mixer on low speed, add one-third of the flour mixture, then half of the milk. Repeat the process, ending with the remaining flour mixture. Beat the batter just until smooth and fully combined, being careful not to overmix.
• Divide the batter evenly among the cupcake liners, filling each about two-thirds full. Bake standard cupcakes for approximately 20 minutes, or minis for 10–15 minutes, until the centers spring back when gently touched. Remove from the oven and let the cupcakes cool in the pan briefly before transferring them to a wire rack to cool completely.

Frosting

• In a large mixing bowl, beat the butter on medium speed until it is creamy and smooth. Gradually add the powdered sugar and continue to beat until the mixture is fluffy. Pour in the Cream of Coconut and continue to mix for another 1 to 2 minutes until the frosting reaches a light and airy consistency. If desired, add coconut extract to intensify the coconut flavor.
• Note that Cream of Coconut can sometimes separate in the can. If this happens, blend it until smooth before incorporating it into the frosting.
• Once the cupcakes are fully cooled, spread or pipe the frosting generously over each cupcake. Garnish with a sprinkle of toasted coconut for added texture and a beautiful finishing touch.