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PREHEAT oven to 350°F. Reserve 2 tablespoons of the coconut cream for the frosting. Beat cake mix, remaining coconut cream, eggs and lemon extract in large bowl with electric mixer on low speed just to moisten. Beat on medium speed 3 minutes. Spoon batter into 24 paper-lined muffin cups, filling each cup 2/3 full.
BAKE as directed on package for cupcakes. Cool in pans on wire rack 10 minutes. Remove from pans; cool completely.
FOR the frosting, beat cream cheese, butter and reserved coconut cream in large bowl with electric mixer on medium speed until well blended. Gradually add confectioners’ sugar, beating on low speed until smooth. Spoon frosting into piping bag fitted with star tip. Pipe onto cupcakes. Sprinkle with toasted coconut.