For the Caramel Sauce:

• In a small saucepan over medium high heat, combine sugar and water. Leave until sugar melts down.
• Once the sugar has dissolved, turn the heat up and bring to a boil. Brush the sides of the inside of the pan to keep the sugar from hardening and burning along the pan.
• Whisk occasionally but not rigorously.
• It should take about 10 minutes or so for the sugar to start turning a deep golden color. Be patient. Once the sugar has deepened in color, turn the heat down low, and whisking constantly, slowly add the cream. Be sure to make sure to add the cream slowly otherwise it will scald and seize.
• Add the vanilla and butter, bring the heat back up to medium height, stir until the butter has melted. Bring the caramel back to a boil and remove from the heat immediately. Transfer to a heat proof glass dish or bowl and let it cool completely before storing it in the refrigerator.

For the Cookie Base:

• Preheat oven to 350 degrees F. and line two cookie sheets with parchment paper. Set aside.
• In the bowl of a stand mixer with paddle attachment, beat butter and sugars until well combined. Add vanilla and eggs until whipped.
• In a separate bowl, whisk together flours, baking soda, baking powder, and salt.
  Add the dry ingredients to the butter mixture and beat on low until a sticky cookie dough comes together.
• Spoon tablespoon amounts of dough onto the prepared baking sheets. Flatten slight with the back of a spoon. Baking for 8-10 minutes, until the cookies are golden. Carefully transfer to a wire rack and let the cookies cool completely.

Assembly:

• In a small pan over medium high heat, toast your coconut flakes until golden.
• In a separate bowl, toss the coconut flakes with about 1/3 cup of caramel sauce until coated.  If you need to add a little more caramel sauce, add an additional tablespoon.
• On a the back of a cooled cookie, spread an even layer of melted chocolate.  Place the cookies chocolate-side up on a lined baking sheet and pop them into the freezer for about 5 minutes just to let the chocolate set.
• Once the chocolate has set, spread each cookie with a layer of the caramel coconut.  Return the tray back to the freezer for an additional 5 minutes until the coconut caramel layer has set.
• Serve and enjoy!  Store the cookies in an airtight container with parchment in the refrigerator for up to 5 days.