Preheat the oven to 350F. Line two baking sheets with parchment paper (see note).
Pulse the unsweetened coconut in a food processor until it becomes a rough powder. Add the all purpose flour and pulse a few times to combine. Set the flour mixture aside.
5 oz unsweetened coconut flakes, 5 oz all purpose flour
Cream the butter and sugar until light and fluffy. Scrape the bowl. Add the cream of coconut and vanilla extract mix until well combined. Add the egg and mix until well combined. Scrape the bowl. Add the salt, baking soda and coconut/flour and mix until incorporated.
5 oz unsalted butter, 6 oz confectioner's sugar, 1 tablespoon cream of coconut, 1 teaspoon vanilla extract, 1 large egg, 1/4 tsp table salt, 1/4 teaspoon baking soda
Use a .75 oz scoop or a tablespoon to scoop the cookies onto the prepared baking sheets, leaving 2" between the cookies. They will spread as they bake so make sure to leave enough room.
Bake until the edges are golden brown and the middle of the cookies are set, 8-10 minutes.
Transfer the cookies to a cooling rack and allow to cool completely.
Store at room temperature in an airtight container.
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Notes
If measuring the flour by volume use the “dip & sweep” method. That is, dip the measuring cup into the flour bin, overfill it, then sweep away the excess.*The butter should be pliable and slightly cool, not soft and melty.**Use canned cream of coconut or skim the cream from a can of coconut milk.Parchment paper is the best surface for these cookies to have just the right thickness and texture.