Step 1

In a large bowl, cream butter and sugar until light and fluffy, 5-7 minutes. Beat in egg and vanilla. Combine the flour, coconut, baking powder and salt; gradually add to the creamed mixture and mix well.

Step 2

Shape into 1-in. balls. Place 1-1/2 in. apart on ungreased baking sheets; flatten with a glass dipped in flour.

Step 3

Bake at 350° for 12-14 minutes or until edges begin to brown. Cool completely on wire racks.

Step 4

In a small bowl, beat the butter, confectioners' sugar, milk and vanilla until smooth. Place 1/2 teaspoon preserves and a scant teaspoon of filling on the bottoms of half of the cookies; top with remaining cookies. Store in an airtight container in the refrigerator.