Preheat oven to 350°F.

Prepare a standard sized muffin tin by spraying with non-stick spray, or moistening a paper towel with oil and wiping the inside of each cup.

In a medium sized bowl, add flour, salt, baking powder and coconut, and set aside.

In the bowl of an electric mixer, beat butter until smooth.  Add sugar and blend until well incorporated.

Add egg, vanilla extract and coconut extract and blend until fully combined.

While slowly mixing, slowly pour the bowl of dry ingredients into the butter/sugar mixture.

Blend just until all of the flour is combined and the mixture forms into cookie dough.

Use a 2 tablepsoon sized cookie scoop to measure the dough, then roll into a ball and place one ball of dough in each muffin cup.

Use the backside of a tablespoon sized measuring spoon to create a crater in the center of each ball of dough.  Dip the tablespoon into a small bowl of flour as needed to keep the dough from sticking to the tablespoon.

Bake in preheated oven for 12-15 minutes, or until just beginning to get a hint of golden brown.

Allow to cool in the tin for a few minutes, then remove cookie cups and allow to finish cooling on a wire rack.

 Prepare filling by heating the whipping cream in the microwave until hot but not boiling.  Pour hot cream over chocolate chips (in a small bowl), allow to sit about a minute, then stir until the chocolate chips have melted and the mixture is smooth.

Allow filling to cool a bit, until slightly thickened, but still pour-able.  Spoon the filling into the center of each cookie cup, top with a bit of toasted coconut (if desired), and allow to fully cool.