Preheat the Oven

Twenty minutes or longer before baking, set an oven rack in the lower third of the oven and preheat the oven to 350°F/175°C.

Mix the Liquid Ingredients

In a small bowl, whisk the egg whites, 2½ tablespoons/37 ml/1.3 ounces/38 grams of the coconut milk, the vanilla, and coconut extract just until lightly combined. (Spray the reserved yolks lightly with nonstick cooking spray, cover with plastic wrap, and refrigerate until ready to make the buttercream, if using.)

Make the Batter

In the bowl of a stand mixer fitted with the flat beater, mix the flour, sugar, baking powder, and salt on low speed for 30 seconds. Add the butter and the remaining coconut milk. Mix on low speed until the dry ingredients are moistened. Raise the speed to medium and beat for 1½ minutes. Scrape down the sides of the bowl.

Starting on medium-low speed, gradually add the egg mixture to the batter in two parts, beating on medium speed for 30 seconds after each addition to incorporate the ingredients and strengthen the structure. Scrape down the sides of the bowl.

Use the optional ice cream scoop or a spoon to place the batter (1.7 ounces/48 grams) into each of the prepared cupcake liners, smoothing the surfaces evenly with a small metal spatula. The liners will be about three-quarters full.

Let the cupcakes sit for 20 minutes at room temperature before being placed in the oven. This resting period will ensure rounded tops.

Bake the Cupcakes

Bake for 20 to 25 minutes, or until golden brown, a wire cake tester inserted into the centers comes out clean, and the cupcakes spring back when pressed lightly in the centers.

Cool the Cupcakes

Let the cupcakes cool in the pans on a wire rack for 10 minutes. Remove them from the pans and set them on a wire rack. Cool completely.

Toast the Coconut

While the oven is still on, it is convenient to toast the coconut for the décor.

Spread the coconut evenly in a single layer on a quarter sheet pan or baking sheet and bake for 7 to 10 minutes, or until the coconut just begins to turn a light brown. Stir once or twice to ensure even toasting. Watch carefully to prevent overbrowning. Set the pan on a wire rack until the coconut cools completely. Leave the coconut on the pan and crumble it slightly to separate the pieces.

Make the Milk Chocolate Ganache

See recipe.