1.  Pre-heat oven to 350 degrees F and line a cupcake pan with 12 liners.  Put cream cheese and butter on the counter to soften.

2.  Add coconut oil, almond milk, zucchini, eggs and vanilla extract to a blender.  Blend for 20 seconds until smooth.

3.  In a large bowl, sift together almond flour, granulated sweetener, coconut flour, cocoa powder, baking powder, Xanthan Gum and salt.

4.  Add the wet ingredients to the dry ingredients and mix well to combine.  The batter will be very thick.

5.  Use a spoon to drop the batter into the wells of the cupcake pan.  Smooth the tops with your fingers. 

6.  Bake for 22-24 minutes until a toothpick in the center comes out clean.

7.  Allow to cool in the pan for at least 1 hour before frosting.

8.  Cream together cream cheese and butter with an electric mixer in a large bowl.  Mix in powdered sweetener and whip until light and fluffy.

9.  Spread or pipe frosting onto cooled cupcakes. 

10.  Sprinkle flaked coconut on top.  Alternately, you can put the coconut flakes in a small bowl and dip the frosted cupcakes into the coconut flakes.