Cupcake Preparation:

1. Preheat & Prep:
   Preheat your oven to 350°F (177°C). Line two standard cupcake pans with liners (approximately 24 cupcakes).

2. Dry Ingredients:
   In a medium bowl, whisk flour, cocoa powder, baking powder, baking soda, and salt together until combined.

3. Wet Ingredients:
   In a large bowl, whisk sugar, eggs, buttermilk, vegetable oil, and vanilla until smooth.

4. Combine & Mix:
   Gradually add the dry ingredients into the wet mixture, whisking just until smooth. Slowly stir in boiling water or brewed coffee. Batter will be thin; this is normal!

5. Bake:
   Fill cupcake liners about halfway full with batter. Bake for about 18–20 minutes, or until a toothpick inserted into the center comes out clean.

6. Cool:
   Allow cupcakes to cool completely on a wire rack before frosting.

Coconut-Pecan Frosting Preparation:

1. Cook Mixture:
   In a medium saucepan, combine evaporated milk, sugar, egg yolks, butter, and vanilla. Cook over medium heat, stirring constantly, until mixture thickens (about 10–12 minutes).

2. Add Coconut & Pecans:
   Remove from heat and stir in shredded coconut and chopped pecans. Allow the frosting to cool completely before frosting the cupcakes.