1. Beat first 6 ingredients at low speed with an electric mixer just until dry ingredients are moistened. Increase speed to medium, and beat 2 minutes or until batter is smooth, stopping to scrape bowl as needed.
2. Place paper baking cups in muffin pans, and coat with cooking spray; spoon batter evenly into baking cups, filling each two-thirds full.
3. Bake at 350° for 25 minutes or until a wooden pick inserted in center comes out clean. Cool in pans on wire racks 10 minutes; remove cupcakes from pans to wire racks, and cool 1 hour or until completely cool.
Coconut Cupcakes: Prepare Basic White Cupcakes as directed. Spread evenly with Coconut Buttercream, and sprinkle with sweetened flaked coconut.