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Cupcakes:
1. Heat the oven to 350 degrees.
2. Generously coat 18 cupcake molds in two cupcake pans with nonstick cooking spray.
3. Whisk together the cocoa powder, flour, baking powder and salt in a bowl.
4. In a large bowl on medium speed, beat the butter and sugar two minutes until light and fluffy.
5. Add the eggs, one at a time.
6. Beat well after each egg addition.
7. Add the flour mixture, alternating with the milk, in two additions on low speed.
8. Divide the batter among the cupcake molds, 1/3 cup each.
9. Bake for 17 minutes or until a toothpick inserted into the centers comes out clean.
10. Cool the cupcakes in the pan on a wire rack for 10 minutes.
11. Remove the cupcakes to the wire rack and let cool completely.
Filling and Frosting:
1. Beat the shortening, confectioners' sugar, butter and milk until smooth.
2. Add the coconut extract into the mixture.
3. Transfer the cream filling to a pastry bag and fit with a small tip.
4. Insert the tip deep into the cupcake and fill with cream until you can see the top bulging.
5. Spread the cupcakes with the prepared frosting and serve.
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