Preheat oven to 350°F. degrees. Line two 12-cup standard size cupcake pans with paper liners or spray with cooking spray. Set aside.
In a medium sized bowl, use a whisk to sift together flour, cocoa, baking powder, baking soda, and salt.
In a separate large mixing bowl use an electric mixer to cream butter on medium-high speed for 2 minutes or just until fluffy. Add granulated sugar and vanilla extract. Cream together on medium speed for around 2 minutes to combine.
Lower the speed of the mixer and add eggs one at a time, beating well after each addition.
To the wet ingredients in the bowl add the sifted flour mixture alternately with the buttermilk beginning and ending with flour. Mix just until fully combined, stop to scrape sides of the bowl periodically.
Use an ice cream scoop to divide the batter evenly between muffin cups filling about 1/2-2/3 full.
Bake in preheated oven for 16-17 minutes or until toothpick inserted into the center comes out clean. Cool 5 minutes in the pan then remove to a cooling rack to cool completely.
While Cupcakes Cool Toast the Coconut: Spread coconut on a baking sheet. Place into the 350°F oven and toast for 8-10 minutes. Watch closely as coconut browns quickly. Set aside to cool. (Keep an eye on it and stir as needed for even browning.)
Buttercream Icing: Using an electric mixer, beat butter until fluffy. Gradually add 1 cup of powdered sugar at a time mixing on medium speed. Add vanilla and milk one tablespoon at a time continuing to mix until smooth. (3-5 minutes). Frosting should be light and fluffy.
Assemble Samoa Cupcakes: After cupcakes have cooled completely, frost as using a pastry bag fitted with an open star piping tip or with an offset icing spatula. Drizzle top of the cupcakes with caramel sauce and sprinkle with toasted coconut.
Serve immediately or store chilled for up to 3 days.