In a medium bowl, sift flour, baking powder, and salt together. Whisk well and set aside.
Add unsweetened desiccated coconut, and incorporate well with the flour mixture.
Use small or fine desiccated coconut, and do not use shredded or flaked coconut.
If you have medium or large desiccated coconut, pulse it in your blender until you get finely grated coconut consistency. However, do not over-grind otherwise, the oil will separate from the coconut.
Set the dry mixture aside.
Using a stand mixer fitted with a paddle attachment or an electric hand mixer, cream butter on medium to high speed for two minutes or until it is light and creamy.
Add sugar and continue beating on medium to high speed for two minutes or until the mixture is light, creamy, and fluffy.
Scrape the sides and bottom of the bowl in between for even mixing.
Add dry ingredients and pure vanilla. Mix at low speed until just combined. Do not overmix.
Once everything is combined, use your hand to make a dough.
Do not knead the dough or do not give any pressure. Instead, only gently bring the mixture together and make a dough ball.
If the mixture is not coming together, add a teaspoon of milk to make a dough. However, I did not need to add any milk.
Cover the dough tightly, and place it in the refrigerator for at least 30 minutes.
We can keep it in the fridge for up to 24-48 hours.