Preheat oven to 350°.
In a medium pot, heat the coconut milk and almond extract until it reaches a simmer.
In a small bowl, whisk the egg yolks, sugar and cornstarch.
Whisk the coconut milk into the cornstarch and egg mixture. Return the mixture to the pot and whisk over medium-high heat until custard thickens and is glossy, about 5 minutes.
Pour the mixture into a bowl and add the butter and half the package of coconut flakes and stir to combine. Cover with plastic wrap and chill for at least 3 hours.
Put the remaining coconut flakes on a baking sheet and bake until just beginning to brown, about 3-5 minutes.
Split the rolls in half. Spread some of the frosting on the roll.
Fill the bottom of the roll with 2 tbs. of the coconut custard.
Place the top of the roll over the custard and sprinkle the roll with the toasted coconut.
Refrigerate if not serving right away.