Ingredients

• 1/2 cup sweetened coconut, toasted and finely chopped
• 1/2 cup pecans, toasted and very finely chopped
• 1 cup (2 sticks) unsalted butter, room temperature
• 1 cup granulated sugar
• 2 cups all purpose flour for rolling dough
• 1/2 teaspoon salt
• 2/3 cup sugar
• 3 tablespoons water
• 1/4 cup heavy cream
• 2 tablespoons unsalted butter

Instructions

1. Heat the oven to 350 degrees F. Place coconut on a baking sheet and toast for 5 to 7 minutes or until golden brown, stirring halfway through baking. Place pecans on a baking sheet and toast for 5 to 7 minutes or until fragrant and golden brown, turning halfway through baking.
2. In the bowl of an electric mixer fitted with a paddle attachment, cream the butter and the sugars on medium speed until light and fluffy. Add the flour, and salt and mix until combined. Add toasted coconut and pecans. Form dough into a disk, wrap in plastic and chill until firm, 30 to 45 minutes.
3. On a cleaned, floured surface roll dough out to a 1/4-inch thickness. Using a 2 1/4-inch fluted pastry cutter cut out 68 circles. Place on parchment lined baking sheets, 1 inch apart, chill for 5 to 10 minutes.
4. Using a 3/4 inch round aspic cutter (or improvise and use the larger end of a pastry tip), cut the centers out of half of the cookies. Bake until golden brown, rotating halfway through baking, about 12 minutes. Cool completely on wire rack. Store in airtight containers.
5. For the Caramel Filling: In a small heavy bottomed saucepan over medium high heat, stir to combine sugar and water. Bring to a boil and cook for 5 minutes or until dark amber in color. Use a pastry brush and water to wash down the sides of the pan to prevent crystallization. Remove from heat and gradually whisk in heavy cream and butter. Let cool completely.
6. To Assemble Cookies: Pipe approximately 1/2 teaspoon caramel on the bottom cookies. Sandwich together with the top cookie and drizzle with remaining caramel. Let the caramel set up at least 2 hours or overnight before storing in an air tight container.