Make the Shortbread Base:

• Preheat oven to 350°F (175°C).

• In a large bowl, cream together butter and sugar until fluffy.

• Mix in flour, baking powder, and salt. Add milk and vanilla. Stir until dough forms.

• Roll dough out to 1/4-inch thickness on a floured surface. Cut into circles with a cookie cutter.

• Use a small round cutter or piping tip to cut out the center of each circle (to make a ring).

• Place cookies on a baking sheet lined with parchment paper.

• Bake for 10–12 minutes or until edges are lightly golden. Cool completely.

Prepare the Coconut Topping:

• Spread shredded coconut on a baking sheet and toast in the oven for 8–10 minutes, stirring occasionally until golden. Let cool.

• In a saucepan, melt caramels with milk and salt over low heat, stirring until smooth.

• Remove from heat and mix in toasted coconut.

Assemble the Cookies:

• Spoon the coconut-caramel mixture onto the cooled cookies, pressing gently to adhere.

• Melt chocolate chips in the microwave in 30-second intervals, stirring in between, until smooth.

• Dip the bottoms of each cookie into the melted chocolate, then place on parchment paper.

• Drizzle remaining chocolate over the tops of the cookies.

• Let chocolate set completely (chill in the fridge for faster setting).