Adjust oven rack to middle position and heat oven to 350 degrees F/177 degrees C. Line 2 rimmed baking sheets with parchment paper. Whisk flour, baking powder, baking soda, and salt together in medium bowl. Whisk sugar, coconut butter, and water in large bowl until well combined and smooth. Using rubber spatula, stir flour mixture into coconut butter mixture until just combined.
Divide dough into 16 pieces (about 2 tablespoons [1⅔ ounces] each) and, using your hands, roll into balls. Evenly space dough balls on prepared sheets. Using bottom of drinking glass, flatten dough balls until 2½ inches in diameter. Sprinkle with salt and gently press tops with bottom of drinking glass to help salt adhere.