Toast the Coconut

1. Preheat the oven to 400°F (204°C).
2. Spread the coconut flakes out over a cookie sheet lined with parchment paper. Toast it in the oven until lightly browned, tossing occasionally. It should take a total of about 7-10 minutes.
3. Remove the coconut from the oven and set aside to cool.

Make the Cupcakes

1. Turn the oven down to 350°F (176°C) and prepare a cupcake pan with cupcake liners.
2. In a medium sized bowl, beat the butter and sugar until light in color and fluffy, about 3-4 minutes.
3. Add the sour cream and coconut extract and mix until well combined.
4. Add the egg whites in two batches, mixing until well combined. Set aside.
5. Get out two small mixing bowls. In one, combine flour, baking powder and salt. In another, combine milk and water.
6. Add half of the dry ingredients to the batter and mix until well combined. Add all the milk mixture and mix until well combined. Add remaining dry ingredients and mix until well combined.
7. Fill cupcake liners about halfway with batter. Bake for 15-17 minutes, or until a toothpick inserted comes out with a few crumbs.
8. Remove cupcakes from oven and allow to cool in the pan for 2-3 minutes. Then remove cupcakes from the pan to a cooling rack to finish cooling.

Make the Frosting and Ganache

1. While cupcakes cool, make the frosting. Place a saucepan or pot of water on the stove and bring it to a simmer.
2. Combine the sugar, cream of tartar, coconut extract and egg whites in a large mixer bowl. Place the bowl over your saucepan or pot of simmering water. You can also use a double boiler, if preferred.
3. Whisk constantly until sugar is dissolved and whites are warm, to 160°F (71°C) on a thermometer, about 4-6 minutes. Remove the frosting bowl from the saucepan or pot and turn off burner.
4. Using the whisk attachment, beat the egg white mixture on low speed, gradually increasing to high, until stiff, glossy peaks form, 5 to 7 minutes.
5. Fold 3 cups of the toasted coconut into the meringue (1 cup toasted coconut remains to be used for the topping). Set frosting aside.
6. Start the ganache by putting the chocolate chips in a medium heat proof bowl.
7. Heat the heavy whipping cream in a small microwave safe bowl until it begins to boil, then pour it over the chocolate chips.
8. Allow the chocolate and cream to sit undisturbed for 3-5 minutes, then whisk until smooth.

Assemble the Cupcakes

1. Spread a small amount of chocolate ganache over the tops of each fully cooled cupcake.
2. Pipe the frosting onto the ganache-topped cupcakes in a mound. I used Ateco tip 808. You can use an offset spatula to help shape the frosting into a mound, if needed.
3. Use the remaining cup of toasted coconut to sprinkle over and around the frosting.
4. Refrigerate cupcakes until ready to serve. Bring cupcakes to room temperature before serving. Best when eaten within 2-3 days.