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Heat over to 350. Generously grease cupcake pans. In a bowl, whisk together flour, cocoa powder, baking powder and salt. Beat butter and sugar on medium speed for 2 min. until light and fluffy. Add eggs, beating well after each. On low speed, add flour, alternating with milk, in 2 additions. Put 1/3 cup batter into pans.
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Beat butter, shortening, confectioners sugar and milk until smooth. Mix in coconut extract. Transfer cream filling to pastry bag and fit with small tip. Insert tip deep into cupcake and fill with cream until you can see top bulging. Spread cupcakes with frosting and serve.
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