Make Cupcakes: Preheat oven to 350°F (175°C). Line two muffin tins with 16 cupcake liners.

Combine Dry Ingredients: In a medium bowl, whisk together the flour, cornstarch, baking powder, and salt.

Cream Butter and Sugar: In a large bowl, beat the softened butter and granulated sugar until fluffy, about 2 minutes.

Add Eggs and Vanilla: Beat in the eggs, one at a time, then add the vanilla extract.

Combine Wet and Dry: Add half of the dry ingredients to the wet ingredients and mix until just combined. Add the coconut milk, mixing until just combined, then add the remaining dry ingredients and mix until just combined. Be careful not to overmix.

Fill Liners: Fill each muffin tin with ¼ cup of batter.

Bake: Bake until the cakes spring back on top and a toothpick inserted in the center comes out clean, about 24 to 26 minutes.

Cool: Let the cupcakes cool on a wire rack in the tins.

Make Milk Mixture: Meanwhile, make the milk mixture. In a medium bowl, whisk together the sweetened condensed milk, coconut milk, and heavy cream.

Poke Holes: Using a skewer, poke holes all over the top of each cupcake.

Soak Cupcakes: Drizzle a few spoonfuls of the milk mixture over each cupcake, letting the milk soak in before adding more. This is the key step for creating the Tres Leches effect.

Rest: Let the cupcakes sit for 30 minutes to allow the milk mixture to fully absorb.

Make Topping: Make the whipped cream topping. In a large bowl, beat the heavy cream and powdered sugar until firm peaks form.

Top Cupcakes: Dollop spoonfuls of whipped cream on top of each cupcake.

Garnish: Sprinkle the whipped cream with ground cinnamon and top with a strawberry slice.

Serve: Enjoy!