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1
Preheat the oven to 350F.
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2
Spread the coconut in an even layer on one half of a rimmed baking sheet and the pecans on the other.
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3
Toast, stirring coconut halfway through, until nuts are fragrant and coconut is light golden, 5 to 7 minutes.
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4
Place coconut and pecans in a food processor, and pulse until finely chopped.
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5
In the bowl of an electric mixer fitted with the paddle attachment, beat the butter and sugar on medium speed until light and fluffy, about 4 minutes, scraping down the sides of the bowl as needed.
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6
Beat in vanilla.
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7
With mixer on low speed, add the flour and salt; beat until combined.
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8
Beat in chopped coconut-nut mixture until combined.
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9
Turn out the dough onto a piece of plastic wrap and shape into a flattened disk.
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10
Wrap in plastic.
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11
Chill dough until firm, 30 to 45 minutes.
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12
Line two large baking sheets with parchment paper; set aside.
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13
On a lightly floured piece of parchment paper, roll out the dough to 1/8-inch thickness.
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14
Transfer to another baking sheet, and freeze until firm, 5 to 10 minutes.
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15
Using a 2-inch flower cookie cutter, cut out shapes, and place 1 inch apart on prepared baking sheets.
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16
Freeze until firm, 5 to 10 minutes.
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17
Remove from freezer.
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18
Using a 3/4-inch round cookie cutter (or the wide end of a pastry tip) cut out and remove the centers from half of the cookies.
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19
Bake, rotating sheets halfway through, until golden brown, about 12 minutes.
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20
Transfer parchment and cookies to a wire rack to cool completely.
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21
Cookies can be made 1 day ahead and kept in an airtight container at room temperature.
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22
Spoon or pipe about 1 teaspoon Caramel Filling onto the flat side of each of the whole cookies.
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23
Top with cut cookies, keeping flat sides down.
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24
Drizzle the remaining caramel over the tops.
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25
Let caramel set at least 2 hours, or overnight, at room temperature.
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26
Cookies can be kept, layered between sheets of parchment paper, in an airtight container at room temperature for up to 5 days.
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27
Place the sugar and 1/4 cup plus 2 tablespoons water in a medium heavy-bottom saucepan.
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28
Set over medium-high heat, and stir to combine.
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29
Without stirring, bring the mixture to a boil, and cook until dark amber in color, about 5 minutes, washing down the sides of the pan with a wet pastry brush to prevent crystals from forming.
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30
Remove from heat.
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31
Carefully pour the cream down the side of the pan (it will spatter), stirring constantly, until fully combined.
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32
Add the butter and stir to combine.
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33
Transfer filling to a heatproof bowl, and let cool slightly before filling cookies.
