Preheat oven to 350°. 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.
Place paper baking cups in muffin pans, and coat with cooking spray; spoon batter into baking cups, filling two-thirds full.
Bake at 350° for 20 to 25 minutes or until a wooden pick inserted in center comes out clean. Cool in pans on wire racks 10 minutes; remove from pans to wire racks, and let cool completely (about 1 hour).
Note: For testing purposes only, we used Pillsbury Moist Supreme Classic White Cake Mix.
Coconut Cupcakes: Prepare Basic White Cupcakes as directed. Spread with Coconut Buttercream, and sprinkle with sweetened flaked coconut.