Preheat oven to 200°C.
Place 24 paper cookie cases on a baking sheet or in muffin pans.
Cream butter and sugar until smooth and creamy.
Add essence and eggs one at a time, beating well after each addition.
Fold in sifted flour and salt alternately with milk.
Lightly mix coconut into mixture.
Spoon into paper cases until three-quarters full.
Bake for 12 - 15 minutes or until cakes spring back when pressed down.
Meanwhile prepare the vanilla cream.
Beat the cream, sugar and essence together until soft peaks form.
Remove cupcakes from oven and turn out on a cooling rack.
Allow to cool completely before decorating.
Decorate with vanilla cream and dust with icing sugar.