Cupcakes: Heat oven to 375 degrees F. Insert paper liner into each cup of standard 2-1/2-inch muffin pan.

Stir cocoa powder, espresso powder and boiling water in small bowl until powders are dissolved. Add butter; stir until melted; let stand until cooled to room temperature.

Mix together flour and baking soda in small bowl.

Beat together sugar, egg and vanilla in large bowl at medium-high speed for 2 minutes. Beat in cocoa mixture and sour cream until well blended. On low speed, beat in flour mixture; stir in flake coconut. Spoon batter into prepared cups, filling each about three-quarters full.

Bake in 375 degrees F oven 20 minutes or until wooden pick inserted in center comes out clean. Remove from pan, let cool on wire rack.

Coconut Cream Filling: Beat together butter and vegetable shortening in medium-size bowl until smooth and creamy. Add confectioners' sugar, milk and coconut extract; beat until fluffy. Spoon filling into pastry bag fitted with 1/4-inch plain round tip. Insert pastry bag into top of each cupcake; squeeze as much filling into center of each as possible (you will see top of cupcake start to expand).

Chocolate Frosting: Heat together milk and espresso in small saucepan over medium heat, stirring to dissolve espresso. Add chocolate and butter; stir until melted. Remove from heat. Stir in confectioners' sugar and vanilla until smooth. Transfer to medium-size bowl; refrigerate, stirring occasionally, until well chilled and thickened, about 30 minutes. Frost tops of cupcakes, starting from outer edge and working toward center. If desired, decorate edges with flake coconut or chocolate sprinkles.