In a large bowl with an electric mixer or the bowl of a stand mixer fit with the paddle attachment, cream together the butter and the sugar until light and smooth.
Scrape down the sides of the bowl then add in the flour, baking powder, and salt. Mix on low speed then add in the milk and vanilla. This will help to bring the dough together a bit more. The dough may look crumbly at first but should come together nicely after a minute or so.
Transfer the dough to your work surface on top of parchment paper. Place another piece of parchment paper on top of the dough then roll out to about a ⅛ of an inch thick.
Allow the dough to chill in the fridge for at least one hour before baking. You can prepare the peanut butter layer in the meantime.
Using an electric mixer, combine the butter, peanut butter, and confectioner's sugar on low speed until there are no lumps and you've reached a nice, smooth consistency. Place this in the fridge in the meantime as well.
Once the dough has chilled, preheat the oven to 350 degrees then use a 3" - 3 ½" circle cookie cutter to cut out as many cookies as you can. Re-roll the scraps until all of the dough has been used up.
Place the cookies on a baking sheet fit with parchment paper about 2" apart. Then bake for 10-12 minutes or until golden brown.
Allow the cookies to cool completely before adding the peanut butter layer.
Use a piping bag to pipe an even layer of peanut butter on top of each cookie. Begin in the center then work your way out until the entire cookie has peanut butter on top. Then use an offset spatula to spread the peanut butter to create a smooth finish.
Allow the cookies topped with peanut butter to chill in the freezer for at least two hours or overnight. Chilling them will make them much easier to dip.
Once the cookies have chilled, dip them one at a time in the chocolate and coconut oil mixture. To melt that mixture perfectly, microwave in 30-second intervals mixing between each time until it is nice and smooth. Allow the excess chocolate to drip back into the bowl of chocolate then scrape the bottom of the cookie to remove the chocolate on the bottom. I used a fork to complete this process.
Place the dipped cookies onto a cookie sheet fit with parchment paper then allow them to set in the fridge for about 15 minutes.
