Preheat the oven to 180C/350F. Line a 12-count muffin tin with muffin liners and grease 10 of them.
In a large mixing bowl, beat the butter, allulose, salt, vanilla extract, and eggs together. Once that has been done, add the milk and mix until combined.
In a separate bowl, sift the coconut flour and baking powder. Combine the wet and dry ingredients and stir until combined.
Distribute the batter amongst the 10 muffin pans, filling about ¾ full. Bake the cupcakes on the center rack for 17-20 minutes, until a skewer comes out clean from the center.
Remove the cupcakes from the oven and allow cooling for 10 minutes, before transferring to a wire rack to cool completely. Once cooled, frost.
