1-Getting Started: First, preheat the oven to 350°F. Cream the butter and sugar until light and fluffy. In a separate bowl, whisk together the flour, baking powder, and salt.

2-Getting Started: Gradually add this dry mixture to the butter mixture, scraping the bowl as needed. Stir in the milk and vanilla extract until combined. Divide the dough in half, shape each half into disks, wrap them in plastic, and refrigerate for about one hour.

3-Shaping and Baking: Roll each disk on a floured surface to about ⅛ inch thickness. Cut out cookies using a doughnut cutter or two different-sized cutters to create a hole in the center. Place the cookies on a parchment-lined baking sheet.

4-Shaping and Baking: Bake for 10 to 15 minutes until they are pale golden brown, then cool them on a wire rack. While the cookies bake, prepare the topping for a smooth finish.

5-Adding the Topping: For the coconut topping, spread the shredded coconut on a parchment-lined baking sheet and toast it in the oven for 10 to 15 minutes, stirring every few minutes, until it is golden brown. Allow it to cool.

6-Adding the Topping: Melt the caramel with the milk in a double boiler over medium-low heat until smooth. Mix half of the caramel with the toasted coconut in a large bowl. Spread the remaining caramel thinly on each cookie, then press the coconut mixture on top. Let the cookies cool.

7-Finishing Touches: Melt the dark chocolate in a double boiler. Dip the bottoms of the cookies into the chocolate and place them on a wax paper-lined baking sheet. Drizzle the remaining chocolate over the tops using a piping bag or a ziplock bag with a cut corner. Allow the chocolate to harden before storing.