Preheat oven to 325 degrees. Line a cupcake or muffin tin with parchment paper liners.
In medium bowl, add brown sugar to melted butter and stir together.
Place brown sugar/butter mixture in mixing bowl fitted with a paddle attachment. Slowly mix in the eggs and vanilla and beat until completly blended.
Add flour, baking powder, baking soda, cinnamon and salt and mix until combined.
Mix in cocunut and carrot and blend until combined.
Fill cupcake liners about 3/4 full and bake approximately 20 minutes, until toothpick comes out with a few crumbs.
Cool completely before frosting.