For the Easter coconut cupcakes, first prepare the base. To do this, preheat the oven to 160 °C. Butter and flour a muffin tray or place paper cups in it.
Beat the egg with the sugar until foamy. Add the butter and the milk. In another bowl, sift flour with baking powder and baking soda. Add salt. Fold this mixture into the egg-butter-milk mixture, mixing just until all ingredients are moistened. Then briefly fold in the chopped chocolate.
Pour the batter into the muffin cups about 3/4 full. Bake in the oven, preferably on the middle rack, for about 20 minutes. If necessary, test with a stick. Remove from the oven and let cool.
Meanwhile, prepare the topping. Mix cream cheese, powdered sugar and half of the coconut flakes until smooth. Either use a piping bag (with a smooth nozzle) to pipe into a ball on top of the cooled cupcakes, or use an ice cream scoop to place balls on top.
Dip the topping of the Easter coconut cupcakes into the remaining coconut flakes to make a coconut ball. Top each with three small Easter eggs.