1.Preheat oven to 180°C/350°F. Line eight holes of 12-hole (⅓-cup/80ml) muffin pan with paper cases.
2.Beat butter, extract, sugar, eggs, sifted flour and milk in small bowl with electric mixer on low speed until ingredients are combined. Increase speed to medium; beat until mixture has changed to a paler colour. Drop ¼ cups of mixture into paper cases.
3.Bake about 20 minutes. Stand cakes in pan 5 minutes before turning, top-side up, onto wire rack to cool.
4.to make pink glacé icing, sift icing sugar into small heatproof bowl; stir in butter and enough of the hot water to make a thick paste. Stir over small saucepan of simmering water until icing is spreadable. Tint icing pink with food colouring.
5.Place coconut in small shallow bowl.
6.Working with one cake at a time, spread (or dip) tops of cold cakes with icing, then immediately dip each in coconut. Stand cakes on wire rack to set.
7.Cut a round hole, about 1cm (½ inch) deep, in the top of each cake. Halve rounds to make butterfly wings. Fill each hole with jam and cream. Position the wings on cakes.
Tie a small pink ribbon in a bow around each cake, if you like.Note