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For the cookies:
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Preheat the oven to 350u00b0F. Line 2 baking sheets with parchment paper.
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In a bowl, combine the flour, baking powder, and salt. In a second, larger bowl with an electric mixer, beat together the butter and sugar until light and fluffy. Reduce the speed to low and mix in the flour mixture until combined. Add the vanilla and combine. The dough should come together into a soft, not-too-sticky dough. If the dough isn't coming together, add 1 tablespoon of milk at a time as needed, until the dough forms a ball. You may not need to add any milk at all. If the dough is impossibly sticky, sprinkle with a bit of flour.
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Divide the dough into 3 portions. Roll out each portion between large pieces of wax or parchment paper to a thickness of 1/4 inch. Transfer the dough and parchment to the refrigerator to chill for 10 to 15 minutes.
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Use a 1 1/2-inch cookie cutter to cut dough rounds. If you wish to make your cookies exact replicas of the original Samoa, cut a smaller hole in the center of each cookie using a knife, or the end of the handle on a wooden spoon. But really, why bother? More cookie! Transfer the rounds to the prepared baking sheets.
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Bake the cookies for 10 to 12 minutes, until the bottoms are lightly browned and the cookies are set. Cool them for a few minutes on the baking sheet, then transfer the cookies to a wire rack to cool completely.
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For the topping:
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Reduce the oven temperature to 300u00b0F. Line another baking sheet with parchment.
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Spread the coconut evenly on the baking sheet and toast, stirring every 5 minutes, until the coconut is golden, about 20 minutes total. Cool the coconut on the sheet, stirring occasionally, until it cools to room temperature. Set aside.
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Combine the caramels, milk, and salt in a large microwave-safe bowl. Heat on high power for 3 to 4 minutes, stopping to stir it a few times to ensure the caramels melt evenly. When the mixture is smooth, fold in the toasted coconut. Using a small metal offset spatula, spread the topping onto the cooled cookies, using 2 to 3 teaspoons per cookie. If the caramel becomes too firm to work with, reheat it in the microwave for a few seconds. Let the cookies set.
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11
Place chocolate chips in a small microwave-safe bowl. Heat on high power in 45-second intervals, stirring to prevent scorching. Dip the base of each cookie into the chocolate, scraping it along the edges of the bowl to smooth it, and then place on parchment or wax paper to set. If necessary, melt additional chocolate. Drizzle chocolate stripes on top of the cookies using a spoon. Let the cookies set, or transfer them to the refrigerator. If any cookies make it to the end of the day, store them in an airtight container.
