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Preheat oven 350°F. Prepare muffin pans with baking cups.
In large bowl, beat cake mix, coconut milk, vegetable oil, eggs and almond extract with electric mixer on low speed 30 seconds. Increase speed to medium and beat 2 minutes. Divide batter evenly among baking cups, filling about 1/2 full.
Bake 16-18 minutes or until toothpick inserted in center of cupcakes comes out clean. Cool in pans on cooling grid 5 minutes. Remove cupcakes from pans; cool completely on cooling grid.
For icing, in large bowl, beat shortening and butter with electric mixer until smooth. Gradually add sugar, 1 cup at a time, beating well after each addition. Add coconut milk and almond extract; beat on medium speed until light and fluffy.
Optional: coconut may be toasted before decorating cupcakes.
Pipe or spread icing onto cupcakes. Gently pat coconut onto icing.