In a medium bowl, whisk together the flour, baking powder and salt; set aside.

In a large mixing bowl, cream together the butter and sugar until light and fluffy, about 4-5 minutes. Add the milk and vanilla and mix well.

Add the dry ingredients to the butter mixture in 2-3 smaller additions, mixing well after each.

Chill the dough for at least 1 hour.

preheat the oven to 350°F (180°C), or 160°C if using a fan oven. line two baking sheets with parchment and set aside

Roll the dough to ¼” thick and use a small 2-inch donut cutter or two round cutters to cut the dough. Transfer the donut shaped cookies to the prepared baking sheet 2” apart.

Bake in the preheated oven for 7-9 minutes, or until lightly golden brown. Cool completely.

Toast the coconut in a large saute pan over medium heat until it is a light golden color, stirring frequently so it doesn't burn; set aside.

In a separate pot, melt the caramel over medium low heat until smooth. Add the heavy cream and stir until smooth. Remove from heat and add the toasted coconut. Stir until the coconut is completely coated in the caramel sauce.

Carefully spoon about 2 tablespoons of the caramel coconut filling over the cooled cookies. Allow the caramel to set, then dip the bottom of each cookie into the melted dark chocolate. Drizzle remaining dark chocolate over the tops of the cookies.

Place in the fridge for 15-20 minutes, or until the chocolate is set.