For Cupcakes:

1. In a large bowl, whisk together the sugar, flour, cocoa, baking powder, baking soda and salt. Whisk in the eggs, milk, oil and vanilla, whisk vigorously for 2 minutes.
2. Stir in the boiling water. Batter will be very thin, don’t worry it will be perfect. Pour into cupcake liners (about 3/4 full) .
3. Bake 14-17 minutes or until a toothpick comes out clean. Let the cupcakes cool completely in the tin and then remove and place on a wire rack.

For Coconut Buttercream:

1. In a stand mixer with a paddle attachment, beat butter until smooth and softened. If the butter is still chilled, this may take a minute or two. Scrape the sides of the bowl, and continue to beat until smooth.
2. Add in one cup of sugar at a time, mixing in between additions. Once the sugar is completely incorporated, add in vanilla and coconut extracts. Add in salt if necessary.
3. Turn off the mixer and scrape the sides of the bowl. Restart the mixer and turn the speed up to medium-high and beat for 5 minutes. The frosting will look too thin, but then it will thicken and air will increase the volume of the frosting and it will thicken.
4. Spoon frosting into piping bag fitted with a star frosting tip and pipe onto cooled cupcakes. Top with chopped Samoas cookies for garnish.