01 - Preheat oven to 350°F. Line a 12-cup muffin tin with cupcake liners.
02 - Whisk together flour, baking powder, and salt in a medium bowl until well combined.
03 - Beat butter and sugar in a large bowl until light and fluffy, approximately 3 minutes. Add eggs one at a time, beating thoroughly after each addition. Stir in vanilla extract.
04 - Add flour mixture to butter mixture in three alternating batches with milk, beginning and ending with dry ingredients. Mix gently until just combined, taking care not to overmix.
05 - Divide batter evenly among prepared cupcake liners, filling each about two-thirds full. Bake for 18-20 minutes until a toothpick inserted in the center comes out clean. Cool completely on a wire rack before frosting.
06 - Beat butter until creamy and smooth. Gradually incorporate powdered sugar, milk, vanilla extract, and salt. Continue beating until fluffy and spreadable.
07 - Apply a generous layer of buttercream to each cooled cupcake, creating a slightly rounded surface. Immediately dip each frosted cupcake into shredded coconut, pressing gently to adhere and create a fur-like texture.
08 - Cut mini marshmallows in half diagonally using small scissors. Dip the sticky cut side into pink sanding sugar to coat, creating ear details.
09 - Insert two marshmallow ears into the top of each cupcake. Place two candy eyes and one pink jelly bean nose on each face. Add extra coconut pieces for cheeks if desired. Serve immediately or store in an airtight container.