Preheat oven to 350oF (180oC).
Line a standard 6 cups cupcake pan with non-stick paper liners. Set aside.
Mash banana with a fork. Then, transfer to a bowl.
Add coconut milk to bowl and mix well.
Sift in flour and baking powder. Mix until dry flour is no longer visible. DO NOT OVER MIX (mix until dry and wet ingredients are just combined).
Spoon batter into cupcake liner until 2/3 full.
Bake in preheated oven to 350oF (180oC), rack middle position, 18-20 minutes, or until toothpick inserted in the middle of cake comes out clean.
Let cupcakes cool down in pan for 10 minutes. Then transfer cupcakes to wire rack to cool down completely.