• Preheat oven to 350℉. Line two 12-cup or one 24-cup muffin pans with cupcake liners. Yields 20-24 cupcakes.

Make the cupcakes

• Add the cake flour, cocoa powder, baking soda and salt to a small bowl. Mix well and set aside.
• Add the butter and sugar to a mixing bowl. Mix on low until fully incorporated.
• Add the eggs, one at a time, to the mixing bowl. Mix on low until incorporated.
• Alternate adding half of the flour mix and half of the coconut milk. Mix on low until incorporated. Don't overman .
• Use a large 4 tablespoon cookie scoop to fill each muffin tin.
• Lightly tap the muffin pans on the counter. Bake for 18-19 minutes, or until a toothpick comes out clean. [If you are using two 12 cup muffin pans on different oven racks, rotate pans halfway through.]
• Cool in the muffin tins for 10 minutes and then move the cupcakes to a wire rack to finish cooling. Allow cupcakes to cool completely before frosting.

Toast the coconut

• Use a non-stick pan and turn the heat to medium. DO NOT use any cooking spray, oil or butter. Add the shredded or flaked coconut in a single layer and STIR CONSTANTLY until over half of the coconut is light golden brown, approximately 3-5 minutes. Remove the pan from the heat and immediately transfer the coconut to a plate to cool and stop the cooking process.

Make the buttercream frosting

• Add the butter and 2 tablespoons of salted caramel sauce to a mixing bowl and mix on medium speed until combined and creamy, about 2 minutes.
• Add the powdered sugar and 2 tablespoons of coconut milk to the mixing bowl. Mix on medium high until light and fluffy, scraping down the sides several times, about 5-6 minutes. [Depending on the temperature of the butter and the humidity of the kitchen, you may need to add more coconut milk if the frosting is too heavy/thick. Add additional coconut milk one tablespoon at a time, mix on medium high and check for fluffiness.]
• Add the frosting to the cupcakes by using an icing (offset) spatula, a regular knife or by piping it on.

Decorate the cupcakes

• Heat the salted caramel sauce in the microwave for 10-15 seconds, just until it's a pourable consistency but not hot. [Hot caramel can melt the frosting.] Drizzle the salted caramel sauce on the cupcakes using a spoon or a decorator squeeze bottle.
• Sprinkle the cooled toasted coconut on top of the caramel drizzle.
• Cut 10-12 Samoas cookies in half. Lightly press the cookie half into the decorated frosting.
• Serve or place in an airtight container.