In a large bowl, combine flour, baking powder, salt and sugar. Whisk a little to combine.
Add coconut milk, pandan extract and water. Whisk until thoroughly combined.
Add pandan paste and mix until well blended.
Bring a large pot of water to a boil with a steamer rack inside. Place the pandan leaves in the water.
Spray the inside of muffin molds with non stick spray.
Fill the molds about 3/4 full with the batter and place inside a bamboo steamer.
Place the steamer inside the pot on the steamer rack.
Cook for 30 minutes until the puto are puffy and a tester inserted comes out clean.