Start by placing your silicone or paper cupcake liners in a muffin tin to keep the cups stable while filling.
In a double boiler or microwave-safe bowl, combine the finely chopped dark chocolate and vegetable shortening (or refined coconut oil). If using a microwave, heat in 30-second intervals, stirring in between, until melted and smooth.
Using a spoon, fill each cupcake liner with a layer of melted chocolate about a third full. Spread the chocolate evenly up the sides of the liner. Reserve some chocolate for the top layer. Refrigerate for about 15 minutes to set.
In a mixing bowl, whisk together softened unsalted butter, vanilla extract, coconut extract, cream of coconut, pinch of salt, powdered sugar, and shredded coconut until creamy and well combined.
Remove the muffin tin from the fridge and spoon the coconut filling evenly into each chocolate cup, filling almost to the top.
Reheat the reserved melted chocolate if needed and pour a layer over each filled cup to cover the coconut filling. Tap the muffin tin gently to smooth the tops.
Return the muffin tin to the fridge for at least 30 minutes to allow the chocolate to harden completely. Once set, carefully peel away the liners and enjoy.