Make cupcakes according to box directions.
Allow to cool.
Toast coconut on cookie sheet in 275 oven for 15 minutes.
Melt chocolate in microwave by heating for 30 seconds then stirring and repeating until chocolate is melted and smooth.
Mix coconut and chocolate until well blended.
Spoon coconut mixture onto parchment or wax paper in heaping tablespoon sized portions (these need to sit on top of cupcakes).
Let them st up for a few minutes, then using a teaspoon make an indentation in the middle.
Set 3 eggs in the middle of each nest while chocolate has not completely set.
Transfer nests to refrigerator for 10 minutes to set completely.
Cream butter, vanilla and powdered sugar in mixing bowl.
Slowly add milk until desired consistency icing is reached.
Ice the tops of cupcakes and place a nest on the top of each.