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Prepare the cupcakes:
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Preheat the oven to 350°F with rack in the middle. Line 12 standard (1/3 cup capacity) muffin cups with paper liners.
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Combine the flax meal and warm water, in a bowl. Set aside to become thick for about 10 minutes.
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Meanwhile, in a large mixing bowl, combine the dry ingredients with a whisk.
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In another bowl, combine the almond milk, sunflower oil, vinegar, and vanilla.
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Now add wet ingredients to dry ingredients and beat vigorously for about one minute. Stir the boiling water into the mixture. The mixture will be quite runny.
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Pour mixture into the prepared cupcake pan. Bake for 25 minutes, or until set in the middle. Set aside to cool before frosting.
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Prepare the icing:
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Place coconut oil in a bowl and beat vigorously to loosen.
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Add powdered sugar and beat to combine. Stir in almond milk, vanilla, and lemon juice until well-combined.
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Frost the cooled cupcakes with the coconut icing then sprinkle each cupcake with a spoonful of flaked coconut.
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