Spread flaked coconut on a cookie sheet and toast under a broiler until golden brown. Grind toasted coconut to a cornmeal like consistency in a food processor.

Combine flour, baking soda and salt in a bowl. Stir in ground toasted coconut. Mix well.

In another bowl beat butter, granulated sugar, brown sugar and vanilla extract with a mixer until creamy. Add eggs, one at a time and beat well after each addition. Gradually beat in flour mixture. Mix until smooth.

Divide dough in half. Shape each half into a disc ½ inch thick. Wrap each disc of dough in plastic wrap. Place in the refrigerator for about 2 hours.

When dough is chilled, preheat oven to 375 degrees F.

Roll out dough on floured surface until it is about ⅛ inch thick. Sprinkle flour over dough if needed to prevent sticking.

Cut out cookies with a 1 x 1 ½-inch rectangular shaped cookie cutter.

Place cookies onto cookie sheets. Drag a fork along the length of each cookie to form grooves and roughen the top surface.

Bake at 375 degrees F for 9 to 11 minutes, until cookies are slightly golden brown. Place baked cookies on wire rack to cool.

When cooled, spread cream filling on smooth side of one cookie and press smooth side of another cookie on top to form a cookie sandwich.

Using a fork, stir together until blended, confectioners' sugar, chilled Whipped honey, water and vanilla; filling will be sticky. If needed, stir in more confectioners' sugar to make the filling easier to work with.