Preheat your oven to 350°F (175°C).

In a mixing bowl, cream together the softened butter and granulated sugar until fluffy and pale yellow (about 3-4 minutes).

In a separate bowl, whisk together flour, salt, and baking powder.

Gradually add the dry mixture to the creamed butter and sugar, mixing on low speed until just combined.

Blend in the vanilla extract. If the dough feels too sticky, chill for 10 minutes.

On a lightly floured surface, roll out the dough to about a 1/4-inch thickness. Cut with a round cookie cutter, then use a smaller cutter to create a donut shape in the middle.

Place cookies on a lined baking sheet and bake for 10-12 minutes until the edges are golden brown. Cool on a wire rack.

Toast the shredded coconut until it’s golden brown and gives off a nutty aroma.

Melt caramel candies with heavy cream over low heat, stirring until smooth, then mix in the toasted coconut.

Spread the caramel coconut mix on top of each cooled cookie, pressing gently to adhere.

Melt the chocolate chips in a double boiler or microwave, being careful not to burn. Dip the bottoms of the cookies, then drizzle chocolate on top for that perfect finishing touch.