Preheat oven to 180 degrees celsius, line 12 hole cupcake tin with cases.
Whisk together flour, cocoa powder, baking powder and salt.
In a larger bowl whisk egg, sugars, vanilla, melted butter and the 120g of the thickest yoghurt part of the coconut milk.
Fold the dry ingredient mixture into the wet ingredients.
Fill paper cases at least 2/3 full of cupcake mixture and bake for 15-20 minutes or until a skewer when stabbed into the cupcake comes out clean.
Allow the cupcakes to fully cool and meanwhile make the icing. Add the 1 1/2 tsp of butter and icing sugar into a bowl and mix together. Pour in enough coconut milk to get your desired icing consistency and mix well.
Spread icing upon cooled cupcakes and top with coconut flakes. (You can also mix the coconut with extra brown sugar if desired. This is shown in the photo.)
Allow the icing to set in the fridge and then enjoy your cupcakes!