In an electric mixer combine the butter, milk, sugar, eggs, essence, salt, baking powder and flour.
Mix on high for 3 minutes.
Fill muffin liners ¾ full with batter and bake for 15 minutes at 180 degrees Celsius.
For the chocolate syrup, heat the cocoa powder, water, butter and sugar in a small saucepan until sugar dissolves.
As soon as the cupcakes are done, carefully pour the hot chocolate syrup over the hot cupcakes. It helps to keep them in the muffin tin while doing this, it can get quite messy.
Cover the cupcakes in coconut, leave to cool and enjoy.