Preheat the oven to 350°F(175°C), with the oven rack in middle position. Prepare the cupcake pans by lining them with cupcake liners. Set aside.

In a medium bowl, combine the cake flour, baking powder, and salt. Whisk or sift together and set aside.

In a large bowl, cream the butter and granulated sugar together with a stand or hand mixer for about one minute, until light and fluffy. Blend in the vanilla extract. Add the egg whites and continue beating until the mixture is again light and fluffy, about one minute.

Gradually add the flour mixture to the butter mixture in three parts, alternating with the milk. Mix just enough to incorporate each ingredient and achieve a smooth batter. Be careful not to overmix.

Evenly distribute the batter among 15 cupcake liners, filling each 2/3 full.

Bake for 15-18 minutes. They are done when a toothpick inserted into the center comes out clean. Remove the pan from the oven and place the cupcakes on a wire rack to cool completely.

In a large bowl, beat the butter until creamy, about one minute.

Gradually add the confectioner’s sugar, mixing slowly until fully combined. Then beat on high speed for 2-3 minutes until it becomes light and fluffy.

Add vanilla extract, a pinch of salt, and heavy cream. Continue to beat for an additional 2 to 3 minutes.

Place a piece of parchment paper on your work surface.

Add the melting wafers to a completely dry microwave safe bowl. Microwave at 20 second intervals, stirring between, until mostly melted. Continue stirring until smooth.

Dip the larger knife in the melted chocolate. Scrape the back of the knife clean against the bowl. Hold the coated side of the knife about 1 1/2 inches up from the edge of the paper. Gently place the knife against the paper. Press slightly while pulling toward you, to make one long ear. Continue to make 30-35 ears (it’s always good to have extra, in case of breakage).

Add a very small drop of red food coloring to the remaining chocolate and stir.

Dip the smaller knife into the pink chocolate. Scrape the back of the knife against the bowl.

Press the pink chocolate onto the middle of the ear and pull the knife toward you, to make a smaller pink inner ear. Allow the chocolate ears to set completely, at least 30 minutes.

To frost the cupcakes, mound the frosting up on each cupcake. Gently roll each cupcake in the coconut.

Press the chocolate ears into the frosting. Then add candy eyes, a pink heart sprinkle nose, and whiskers if you like.