Preheat your oven to 350°F (175°C) and line a baking sheet with parchment paper.

In a large mixing bowl, cream together the softened butter and granulated sugar until light and fluffy.

Add the flour, salt, baking powder, and vanilla extract to the butter mixture. Mix until just combined.

Roll the dough into 1-inch balls and place them on the prepared baking sheet, spacing them about 2 inches apart. Use your thumb to create a small indentation in the center of each ball.

Bake the cookies for 10-12 minutes, or until the edges are lightly golden. Remove from the oven and allow them to cool completely on a wire rack.

While the cookies cool, toast the shredded coconut in a dry skillet over medium heat until golden brown, stirring frequently. Set aside.

In a microwave-safe bowl, combine the caramel candies and heavy cream. Microwave in 30-second intervals, stirring in between, until melted and smooth.

Stir the toasted coconut into the melted caramel until well combined.

Spoon the caramel-coconut mixture into the center of each cooled cookie, spreading it evenly.

Melt the chocolate chips in the microwave or using a double boiler until smooth. Drizzle the melted chocolate over the caramel-coconut topping on each cookie.

Allow the chocolate to set before serving.