In a large mixing bowl, cream together unsalted butter, granulated sugar, and brown sugar until light and fluffy. Gradually mix in vanilla extract.

In a separate bowl, whisk together all-purpose flour, baking powder, and salt before slowly incorporating into the butter mixture with milk until a cohesive dough forms.

Shape the dough into two disks, wrap in plastic wrap, and refrigerate for at least 1 hour.

Preheat your oven to 350°F (175°C). Roll out one disk of dough to ⅛-inch thickness, cut out cookie shapes and transfer to a baking sheet lined with parchment paper.

Bake the cookies for 10-12 minutes, until edges are slightly golden. Allow to cool on the pan for a few minutes.

Spread sweetened shredded coconut on a baking sheet and toast in the oven for 8-10 minutes, stirring occasionally to avoid burning.

Melt caramels with milk and a pinch of salt over low heat until smooth, then fold in toasted coconut.

Spread the coconut-caramel mixture over each cookie and press it down gently.

Melt dark chocolate, dip cookie bottoms, and drizzle chocolate over the tops.

Place cookies on a parchment-lined baking sheet to cool at room temperature for about 30 minutes until chocolate hardens.