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Preheat the oven to 325 degrees F (163 C) and line a baking sheet with parchment paper.
In a medium bowl, mix together the almond flour, maple syrup, coconut oil, vanilla extract, and salt. It may seem crumbly, but that’s okay! Transfer the dough to a piece of parchment paper and form into a rough rectangle. Place another piece of parchment paper on top, and roll out into a 1/4-inch (~6 mm) thick rectangle. Place in the refrigerator for 15 minutes to chill and firm.
Meanwhile, spread the shredded coconut out on a baking sheet and toast in the oven for 5-10 minutes, stirring once and checking often to make sure it doesn’t burn. The coconut should be light golden brown.
Remove the coconut from the oven and raise the oven temperature to 350 degrees F (176 C). Carefully transfer the toasted coconut to a small mixing bowl.
Remove the chilled dough from the refrigerator, peel off the top layer of parchment, and using a 2 ½-inch (~6 cm) round cookie cutter, cut as many cookies as possible. Then, using a 1-inch (2 ½ cm) cookie cutter, cut a hole in the center of each cookie. Roll out remaining dough and repeat. As the original recipe is written, you should have ~15 cookies.
Bake cookies for 7-10 minutes, or until the edges just begin to turn golden brown. Gently transfer cookies to a wire rack to cool. Set the parchment-lined baking sheet aside for later.
While the cookies cool, make the caramel. In a small saucepan, whisk together the coconut milk, coconut sugar, coconut oil, and salt. Place on the stovetop over medium heat and bring to a boil. Immediately lower heat and simmer for 10-15 minutes until reduced and thickened, whisking often. Transfer to a heatproof bowl to cool for 5 minutes.
Once caramel has cooled, mix in 1/4 cup (20 g // amount as the original recipe is written // adjust if altering batch size) of the toasted coconut. Using a small fork (we found this the easiest!), gently spread the caramel and coconut mixture onto the cookies, then press each cookie (caramel side down) into the remaining toasted coconut. Place cookies in the fridge to cool and set for 10 minutes.
Add 1 inch water to a small saucepan and bring to a low boil over medium heat. Once boiling, reduce heat to low / simmer.
To a small glass or metal bowl, add chocolate chips and coconut oil. Carefully place the bowl on top of the saucepan of simmering water. Heat, stirring occasionally with a spatula or spoon, until melted and no lumps remain — ~5 minutes. You can also melt the chocolate in a heat-proof bowl in the microwave in 20-second increments until melted. Remove chocolate from heat.
Remove the cookies from the refrigerator. Begin dipping the bottom of the chilled cookies into the melted chocolate to lightly coat, then gently place on the parchment-lined baking sheet. Using a spoon, drizzle the remaining chocolate on top of the cookies in a zig-zag pattern, then transfer back to the refrigerator for 10 minutes to set the chocolate.
Cookies should be stored in an airtight container in the refrigerator, where they‘ll keep for up to 5 days, or in the freezer, where they’ll keep for up to 1 month.