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Cupcakes:
1. To make cupcakes, preheat the oven to 350 degrees.
2. Line 20 standard muffin cups with paper liners.
3. In a medium bowl, sift the pastry flour, all-purpose flour, coconut milk powder, baking powder and salt.
4. In a large bowl, using an electric mixer, beat the butter and cream cheese together until smooth.
5. Gradually beat in the sugar, then vanilla extract and coconut extract.
6. Beat in the dry ingredients.
7. Add the eggs one at a time.
8. Beat until blended after each egg addition.
9. Beat in the milk.
10. Stir in the chocolate chips.
11. Spoon 1/3 cup batter into each paper liner.
12. Bake the cupcakes for about 22 minutes, until tester inserted comes out clean.
13. Let the cupcakes cool for 10 minutes then turn them onto a rack to let cool.
Frosting:
1. In a large bowl, use an electric mixer to beat the butter, coconut milk powder, and salt until smooth.
2. Beat in the vanilla and coconut extracts.
3. Beat in enough powdered sugar, 1 cup at a time, to form very thick frosting.
4. Beat in the whole milk, 1 tablespoon at a time, until the frosting is thin enough to spread.
5. Spread frosting on the cooled cupcakes.
6. Sprinkle with flaked coconut.
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