Prepare muffin baking tray by lining with small cupcake liners. Pre heat oven at 180°C or 356°F.
In a mixing bowl, sift cake flour, baking powder, and salt. Set aside.
In a separate mixing bowl crack 2 whole eggs then beat using a wire whisk until light or pale in color.
Add sugar and butter then whisk until sugar granules dissolves. Add condensed milk gradually while whisking then add vanilla extract. Continue whisking until well incorporated.
Tip in the sifted cake flour mixture and fold into the wet ingredients until no traces of flour is left using a spatula.
Add desiccated coconut and mix into the batter until fully incorporated. Let it sit for 5 minutes for the coconut to absorb the batter.
After resting, scoop macaroon batter with a teaspoon and fill up prepared cupcake liners 3/4 full. Bake in the preheated oven for 15-17 minutes at 180°C/356°F or until golden brown.
Remove from oven and transfer in a wire rack to cool down. When cool to touch, serve and enjoy. Bon appetit!