Preheat the oven at 350°F / 175°C.

In a large mixing bowl, mix together the room temperature butter, coconut essence, and icing sugar till it's creamy and well combined. It will become fluffy and the color will become lighter.

Add in the salt and shredded coconut into the mixing bowl. Give it a gentle mix.

Into the same bowl, add in the flour and baking powder, using a sieve to ensure that you get a fluffy and smooth texture. Mix gently until well combined.

Slowly add in the milk and mix until the dough comes together. Adjust the quantity of milk depending on how dry or wet your mixture is. Just make sure that the dough is not too wet.

Cover the dough with a cling wrap and keep it in the fridge for 30 minutes.

Take out the dough and shape it into 20-22 balls that are of equal size, using a weighing scale to ensure that they are of the same weight.

Now, in a small bowl, add some dried shredded coconut and gently roll the balls in them. Flatten them slightly and place them on a lined baking sheet.

Bake in the oven for about 15 minutes until they become slightly brown and fragrant.

Cool them on a wire rack for an hour before storing them in an air-tight container. The cookies will remain good for at least 8-10 days outside.