01 - Preheat the oven to 350°F. Line a 12-cup muffin tin with cupcake liners.
02 - In a medium bowl, whisk together flour, baking powder, and salt until well combined.
03 - In a large bowl, beat butter and sugar until light and fluffy, about 3 minutes. Add eggs one at a time, beating well after each addition. Stir in vanilla.
04 - Add flour mixture to the wet ingredients in three batches, alternating with milk. Mix gently until just combined, being careful not to overmix.
05 - Divide batter evenly among cupcake liners. Bake for 18–20 minutes, or until a toothpick inserted in the center comes out clean. Cool completely on a wire rack.
06 - Beat butter until creamy. Gradually add powdered sugar, milk, vanilla, and salt. Beat until smooth and fluffy, about 3 minutes.
07 - Frost cooled cupcakes with a generous layer of buttercream using a spatula or piping bag.
08 - Dip each frosted cupcake into shredded coconut, pressing gently to adhere and create a fur texture.
09 - Cut each mini marshmallow in half diagonally. Dip the sticky cut side into pink sanding sugar to create the inner ear detail.
10 - Insert two marshmallow ears into each cupcake. Add two candy eyes, a pink jelly bean nose, and use extra coconut for cheeks if desired.