Steps:
- Preheat the oven to 350°F. Spread the coconut in an even layer on one half of a rimmed baking sheet and the pecans on the other. Toast, stirring coconut halfway through, until nuts are fragrant and coconut is light golden, 5 to 7 minutes. Place coconut and pecans in a food processor, and pulse until finely chopped.
- In the bowl of an electric mixer fitted with the paddle attachment, beat the butter and sugar on medium speed until light and fluffy, about 4 minutes, scraping down the sides of the bowl as needed. Beat in vanilla. With mixer on low speed, add the flour and salt; beat until combined. Beat in chopped coconut-nut mixture until combined. Turn out the dough onto a piece of plastic wrap and shape into a flattened disk. Wrap in plastic. Chill dough until firm, 30 to 45 minutes.
- Line two large baking sheets with parchment paper; set aside. On a lightly floured piece of parchment paper, roll out the dough to 1/8-inch thickness. Transfer to another baking sheet, and freeze until firm, 5 to 10 minutes. Using a 2-inch flower cookie cutter, cut out shapes, and place 1 inch apart on prepared baking sheets. Freeze until firm, 5 to 10 minutes.
- Remove from freezer. Using a 3/4-inch round cookie cutter (or the wide end of a pastry tip) cut out and remove the centers from half of the cookies. Bake, rotating sheets halfway through, until golden brown, about 12 minutes. Transfer parchment and cookies to a wire rack to cool completely. Cookies can be made 1 day ahead and kept in an airtight container at room temperature.
- Spoon or pipe about 1 teaspoon Caramel Filling onto the flat side of each of the whole cookies. Top with cut cookies, keeping flat sides down. Drizzle the remaining caramel over the tops. Let caramel set at least 2 hours, or overnight, at room temperature. Cookies can be kept, layered between sheets of parchment paper, in an airtight container at room temperature for up to 5 days.
- Caramel Filling
- Place the sugar and 1/4 cup plus 2 tablespoons water in a medium heavy-bottom saucepan. Set over medium-high heat, and stir to combine. Without stirring, bring the mixture to a boil, and cook until dark amber in color, about 5 minutes, washing down the sides of the pan with a wet pastry brush to prevent crystals from forming.
- Remove from heat. Carefully pour the cream down the side of the pan (it will spatter), stirring constantly, until fully combined. Add the butter and stir to combine. Transfer filling to a heatproof bowl, and let cool slightly before filling cookies.
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