Make the shortbread cookie base:

1. Preheat the oven to 350F. Prepare 2 large baking sheets with parchment paper. 
2. In a large mixing bowl, add the butter, salt, and vanilla, and beat together with a electric hand mixer until smooth and creamy. Add in the confectioners’ sugar, then continue to beat for 3-4 minutes, or until pale and fluffy.
3. Add in the baking powder. Spoon in the flour in increments while you continue to mix the batter with the hand mixer.  Once all the flour has been fully mixed in, the batter should look slightly dry and slightly crumbly. Use your hands to bring it into a dough ball.
4. Place the cookie dough ball onto a piece of parchment, flatten lightly, then place another piece of parchment on top. Use a rolling pin to roll the dough out to be about ¼-inch thick. Transfer to the fridge to cool for at least an hour or overnight.
5. Use a 3-inch round cookie cutter, alongside a 1-inch round cookie cutter, to cut out donut-shaped cookies out of the dough. Place the cut out cookies onto baking sheets
6. Place the cookies into the oven to bake for 8-10 minutes. Allow to cool for 5 minutes, then transfer to a wire rack to fully cool.

Make the caramel coconut layer:

1. Spread coconut onto one of the previously used baking sheets. Place into the 350F preheated oven to toast until evenly golden, about 10 minutes, stirring every 2 minutes to ensure even toasting. Set aside to cool while you prepare the caramel.
2. In a medium saucepan, add the caramels, heavy cream, and salt. Heat over medium-low heat, while stirring occasionally, until caramel is fully melted and incorporated with the cream, and is the mixture is lightly bubbling.
3. Remove from the heat, then divide the caramel by pouring half into a separate bowl. Add the toasted coconut to one of the caramel halves, and fold together until completely incorporated.
4. Working quickly so the caramel sauce does not harden, use an offset spatula to spread a thin layer of the remaining caramel sauce onto each cookie, then use your hands to top each cookie with caramel-coconut mixture. Note: if the caramel does harden too much, you can microwave it for about 10 seconds to reliquefy it.
5. Allow the cookies to cool fully so that the coconut caramel layer adheres properly to the shortbread base. About 1-2 hours.

Add the chocolate layer:

1. When cookies are fully cooled, add chocolate and coconut oil to a microwave-safe bowl, then place into the microwave then microwave in 30 second intervals, until fully melted and smooth.
2. Dip the bottom of each cookie into the melted chocolate, then place onto a parchment lined baking sheet.
3. After all of the cookies have been dipped, pour the remaining chocolate into a squeeze bottle or piping bag, then drizzle the chocolate over top of the coconut caramel layer on each cookie.
4. Allow the chocolate to fully harden before enjoying.