Cookies:

• ¼ cup (21 g) sweetened shredded coconut
• ½ cup pecans
• 1 cup (227 g) butter, room temperature
• ½ cup (106 g) sugar
• 1 teaspoon pure vanilla extract
• 2 cups (284 g) all purpose flour
• ½ teaspoon salt

Caramel Filling:

• 1 ⅓ cups (283 g) sugar
• ¼ cup plus 2 tablespoons water
• ½ cup heavy cream
• 4 tablespoons (56 g) butter, cut into small pieces

• For the Cookies: Prepare Nuts & Coconut

  Preheat your oven to 350°F (175°C). Evenly spread the sweetened shredded coconut on one half of a rimmed baking sheet and the pecans on the other half. Toast them in the preheated oven for 5 to 7 minutes. Remember to stir the coconut halfway through to ensure even browning. The nuts should be fragrant, and the coconut should turn a light golden color. Keep a close eye on them, as they can burn quickly. Once toasted, transfer the coconut and pecans to a food processor and pulse until they are finely chopped. If you don’t have a food processor, you can finely chop them by hand, ensuring a consistent texture.

• Mix the Shortbread Dough

  In a large mixing bowl, using an electric hand mixer (or a stand mixer with the paddle attachment), cream together the room temperature butter and sugar until the mixture is light and fluffy. This step is crucial for incorporating air and achieving a tender shortbread texture. Beat in the pure vanilla extract until fully combined, adding another layer of flavor. Gradually add the all-purpose flour and salt, beating on low speed until just combined. Overmixing can lead to tough cookies, so mix until the flour streaks disappear. Finally, beat in the finely chopped toasted coconut and pecans, ensuring they are evenly distributed throughout the dough.

• Chill and Cut the Dough

  Turn the dough out onto a piece of plastic wrap and gently shape it into a flattened disk. Wrap it tightly in the plastic wrap and chill the dough in the refrigerator until it is firm enough to roll, which typically takes about 30 minutes. This chilling step helps prevent the cookies from spreading too much during baking and makes the dough easier to handle. While the dough chills, prepare two large baking sheets by lining them with parchment paper or silicone baking mats. On a lightly floured surface, roll out the chilled dough to an even thickness of approximately 1/8-inch. Using a 2-inch flower-shaped (or round) cookie cutter, cut out your cookie shapes and place them about 1 inch apart on the prepared baking sheets. Chill the cut cookies again for about 10 minutes to ensure they hold their shape during baking.

• Create Centers for Filling

  Remove the chilled cookie cutouts from the refrigerator or freezer. Using a smaller (about 3/4-inch) round cookie cutter or the wide end of a pastry tip, carefully cut out and remove the centers from exactly half of your cookies. These will be the top pieces of your filled cookies, allowing the caramel filling to peek through enticingly. The other half will remain whole, forming the base of the cookies.

• Bake and Cool

  Bake the cookies in the preheated oven for approximately 12 minutes, or until they turn a beautiful golden brown around the edges. Keep an eye on them to prevent overbaking. Once baked, carefully transfer the hot cookies to a wire rack to cool completely. It’s crucial that the cookies are fully cooled before you proceed to the filling stage. As mentioned earlier, baked cookies can be made one day ahead and stored in an airtight container at room temperature until ready to fill.

• For the Caramel Filling: Begin Caramelization

  In a medium, heavy-bottom saucepan, combine the sugar and 1/4 cup plus 2 tablespoons of water. Place the saucepan over medium-high heat and stir initially to combine the sugar and water. Once the sugar dissolves and the mixture begins to boil, *do not stir again*. Allowing the sugar to crystallize is a common pitfall in caramel making. Instead, simply let the mixture boil. As it cooks, you may gently wash down the sides of the pan with a wet pastry brush to prevent sugar crystals from forming on the edges and falling back into the caramel. Continue cooking without stirring until the mixture transforms into a rich, dark amber color, which typically takes about 5 minutes. This deep color is essential for the caramel’s flavor development. For a visual guide on preventing crystallization, you can refer to helpful online resources.

• Finish the Caramel

  Carefully remove the saucepan from the heat. This next step requires caution: slowly pour the heavy cream down the sides of the pan while continuously stirring. Be prepared for the mixture to vigorously bubble and spatter – this is normal due to the temperature difference. Continue stirring until the cream is fully incorporated and the caramel is smooth. Next, add the 4 tablespoons of butter, cut into small pieces, and stir until it has melted and fully combined into the caramel, adding richness and a silky texture. Transfer the finished caramel to a heatproof bowl and allow it to cool slightly. The caramel should be warm enough to be pourable but cool enough to handle and not too hot for the cookies. It will thicken further as it cools.

• Assemble and Drizzle

  Ensure your cookies are completely cool before starting the assembly. If the cookies are warm, the caramel will melt and seep into the shortbread. Once cooled, take each of the whole cookies (the bases) and spoon or pipe about 1 teaspoon of the cooled caramel filling onto its flat side. Top each caramel-filled base with a cut cookie (the one with the center removed), ensuring the flat side is down. This creates a neat sandwich with the luscious caramel peeking through. For an extra touch of elegance and flavor, drizzle the remaining caramel over the tops of the assembled cookies. If desired, you can also melt some chocolate (milk, dark, or white) and drizzle it artfully over the caramel. Allow the caramel to set for at least 2 hours at room temperature; this will firm it up and prevent stickiness. Once set, the cookies can be kept, layered between sheets of parchment paper in an airtight container at room temperature for up to three days. For best results, consume them within this timeframe to enjoy their optimal texture and flavor.