Preheat and Prepare:

Step 1: Preheat the oven to 350°F (175°C). Line a muffin tin with cupcake liners to ready it for the batter.

Mix Dry Ingredients:

Step 2: In a large bowl, whisk together flour, sugar, cocoa powder, baking powder, baking soda, and salt, ensuring a well-mixed, lump-free foundation.

Add Wet Ingredients:

Step 3: Incorporate eggs, buttermilk, vegetable oil, and vanilla extract into the dry mixture. Beat on medium speed until the batter is thoroughly combined.

Step 4: Gently stir in boiling water to enhance the cocoa’s richness and achieve a smooth, fluid batter consistency.

Step 5: Fold in the shredded coconut and chopped pecans, distributing them evenly throughout the batter.

Bake:

Step 6: Evenly distribute the batter among the lined cupcake wells, filling each about 2/3 full to allow room for rising.

Step 7: Bake for 18-20 minutes, or until a toothpick inserted into the center of a cupcake comes out clean. This ensures they are perfectly baked.

Step 8: Allow the cupcakes to cool completely in the pan on a wire rack to maintain their structure and ease in frosting.

Make the Frosting:

Step 9: Melt butter in a medium saucepan over medium heat. Add brown sugar and milk, bringing the mixture to a boil while stirring constantly; continue boiling for 2 minutes to develop the frosting’s texture and flavor.

Step 10: Remove from heat and let it cool slightly for about 5 minutes, then gradually blend in powdered sugar and vanilla extract until the frosting is smooth and spreadable.

Frost and Finish:

Step 11: Generously frost the cooled cupcakes with the caramel frosting. Optionally, sprinkle additional pecans on top for decoration and added texture.