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1
Make cookies: Stir together coconut, granulated sugar, egg whites, coconut extract, and salt in a large bowl.
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2
Refrigerate, covered, until cold, at least 1 hour or overnight.
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3
Preheat oven to 325F.
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4
Form heaping teaspoons of dough into balls; space 1 1/2 inches apart on baking sheets lined with parchment paper.
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5
Gently flatten to about 1 1/2 inches in diameter.
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6
Bake cookies, rotating sheets halfway through, until edges begin to turn golden, 9 to 10 minutes.
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7
Transfer cookies to wire racks; let cool completely.
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8
Make filling: Put butter, cream of coconut, and shortening in the bowl of an electric mixer fitted with the paddle attachment.
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9
Mix on medium speed until smooth, about 1 minute.
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10
Add confectioners sugar and coconut extract; mix until pale and fluffy, about 2 minutes.
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11
Assemble cookies: Place a heaping teaspoon of filling on the bottom of one cookie.
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12
Sandwich with another cookie.
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13
Repeat with remaining cookies and filling.
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14
Transfer to a platter; cover with plastic wrap.
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15
Refrigerate until filling is firm, about 30 minutes.
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16
Let stand at room temperature 10 minutes before serving.
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17
Cookies can be stored between layers of parchment in airtight containers at room temperature up to 3 days.