Preheat the oven to 350°F (175°C) and line a muffin tin with cupcake liners.

In a large mixing bowl, whisk together the flour, sugar, cocoa powder, baking soda, and salt.

In another bowl, combine the buttermilk, vegetable oil, eggs, and vanilla extract. Mix well.

Gradually add the wet ingredients to the dry ingredients, mixing until just combined.

Stir in the boiling water until the batter is smooth.

Pour the batter into the prepared muffin tin, filling each liner about 2/3 full.

Bake for 18-20 minutes or until a toothpick inserted in the center comes out clean.

Allow the cupcakes to cool completely before frosting.

In a saucepan, combine the sugar, evaporated milk, butter, and egg yolks. Cook over medium heat, stirring constantly until thickened.

Remove from heat and stir in the coconut, pecans, and vanilla extract. Allow to cool slightly.

Frost the cooled cupcakes with the coconut pecan frosting.