Beat butter until smooth.

Add milk and powdered sugar. Begin with 4 C of powdered sugar and add more as needed to reach desired consistency. (Should be fairly thick but not so thick that you won’t be able to squeeze it out of a piping bag to frost.)

Add coconut extract and mix in thoroughly.

Spoon into a ziplock bag.  Snip the corner of the bag and squeeze the frosting on the cupcakes.