Preheat the oven to 350 degrees F.

In the bowl of a stand mixer with a paddle attachment, cream the butter and sugar until light and fluffy.

In a separate bowl, stir together the flour, baking powder, and salt.

Add the flour mixture to the butter, in a few additions, and beat until combined. Stop to scrape the sides and the bottom of the bowl a few times.

After that, add the milk and vanilla and mix to combine.

Remove the dough from the mixer and separate it into two equal halves. Press each half into a disk and wrap it in plastic wrap. Chill in the fridge for about an hour.

Lightly flour a flat surface and once the dough has chilled, roll it out on the floured surface into a ⅛" thick circle.

Using a doughnut cutter, cut out as many cookies as possible. Also, you can use a larger and a smaller glass, to cut the cookies and also the hole in the center.

Arrange the cookies on a baking sheet lined with parchment paper 1-inch apart.

Bake for 10 - 15 minutes or until they are pale golden brown.

Transfer the cookies onto a wire rack to cool completely before adding the topping.

In the meantime, spread the coconut onto a baking sheet lined with parchment paper.

Bake it for 10 - 15 minutes at 350 degrees F until toasted, stirring frequently.

Once done, remove from the oven to cool.

Melt the caramels and milk in a double boiler over medium-low heat and stir until melted.

Remove from heat, and in a large bowl combine half of the melted caramel with the toasted coconut. Stir until fully combined.

Spread the remaining caramel into a thin layer onto the cookies.

Next, using your hands, press the coconut mixture onto the caramel. Let the cookie cool.

Melt the dark chocolate in a double boiler and dip the bottom of the cookies into the chocolate and place them on a wax paper-lined baking sheet.

Use a piping bag or a fork to drizzle the remaining chocolate on top of the cookies.

Let the cookies sit until the chocolate hardens before serving.