• Preheat oven to 350 degrees Fahrenheit (177 degrees Celsius)
• Line 2 standard muffin pans with liners and lightly grease. Set aside.

Make the Cupcakes

• In a small bowl combine flour, baking soda, baking powder and sea salt, set aside.
• In a large bowl, melt butter. Whisk in coconut milk, sugar, canola oil, sour cream, eggs and vanilla until smooth.
• Then, whisk in dry ingredients until smooth and there are no lumps.
• Add coconut and stir until evenly distributed throughout the batter.
• Measure a heaping ¼ cup of batter into the well of each muffin tin.
• Bake in the preheated oven for 17 to 20 minutes, or until the tops are set and very lightly browned, and a cake tester inserted in the center comes out clean.
• Let the coconut cupcakes cool in the pan on a wire cooling rack for at least 10 minutes. Then, use a spoon to lift them out of the muffin pan and transfer them to a wire cooling rack to cool completely.
• Optional. Transfer them to a baking sheet and put them in the freezer to cool/harden before frosting.

Make the Frosting

• In the bowl of a standing mixer, or in a large bowl with a handheld mixer, beat butter until smooth.
• Then add vanilla, sea salt and 2 cups powdered sugar and beat until smooth.
• Next, add coconut milk and the rest of the powdered sugar (3 cups) and beat until combined.
• Beat in coconut.

Frost, Chill & Serve

• Pipe or spread the frosting on top of each cupcake.
• Chill the cupcakes in the refrigerator overnight.
• Remove from the refrigerator at least 1 hour before serving. They are best served room temperature.