Preheat your oven to 180°C (350°F). Line a muffin tin with paper liners or grease it well, ready for the batter.
Place coconut flakes in a skillet over medium heat. Toast, stirring constantly, until they turn golden brown and fragrant, about 3-4 minutes. Remove from heat and let cool slightly.
In a large mixing bowl, whisk together flour, coconut sugar, baking powder, and salt until evenly combined. This creates a light, airy dry mixture.
In a separate bowl, beat eggs lightly, then add melted butter (or coconut oil), coconut milk, and vanilla extract. Whisk until smooth and slightly frothy.
Pour the wet mixture into the bowl with the dry ingredients. Gently fold together with a spatula until just combined; avoid overmixing to keep muffins tender.
Fold in the toasted coconut flakes, reserving a small handful for topping if desired. The batter should be thick but scoopable.
Spoon the batter into the prepared muffin tin, filling each cup about 3/4 full. Sprinkle the remaining toasted coconut on top for added crunch and aroma.
Bake in the preheated oven for 20-22 minutes, until the tops are golden and cracked, and a toothpick inserted into the center comes out clean.
Remove muffins from the oven and let them cool in the tin for 5 minutes. Then transfer to a wire rack to cool completely to prevent sogginess.
Serve the muffins warm or at room temperature, enjoying the fragrant toasted coconut aroma and chewy, tender crumb with a slight crunch on top.