Preheat your oven to 350°F (175°C) and line a muffin tin with cupcake liners.
In a large mixing bowl, whisk together the coconut milk, canola oil, vanilla extract, sugar, and amaretto liqueur until smooth.
In another bowl, sift together the all-purpose flour, cocoa powder, almond meal, baking soda, baking powder, and salt.
Gradually add the dry ingredient mixture to the wet ingredients, stirring gently until just combined.
Spoon the batter into the prepared muffin tin, filling each liner about two-thirds full.
Place the muffin tin in the preheated oven and bake for 18-20 minutes or until a toothpick inserted into the center comes out clean.
Remove the cupcakes from the oven and let them cool in the tin for about 5 minutes before transferring them to a wire rack to cool completely.
In a mixing bowl, beat the butter until creamy. Gradually add the cocoa powder and confectioners' sugar, mixing until smooth. Drizzle in 1-2 tablespoons of amaretto liqueur and 2 tablespoons of cream, adjusting the consistency as needed.
Once the cupcakes are completely cooled, frost them generously with the chocolate amaretto frosting.