Preheat oven to 350°F. Spread the coconut on a sheet pan. Toast in the oven for 10-15 minutes or just until lightly golden and toasted, stirring every 5 minutes. Set aside to cool.
1 14 oz package sweetened flaked coconut
Line a 13x9 inch baking pan with parchment paper leaving a 2 inch overhang. Spray with cooking spray. Set aside.
In a medium bowl use a whisk to sift together flour and salt. Set aside.
2 cups all purpose flour, 1/2 tsp salt
In a separate medium bowl use an electric mixer to cream together butter, powdered sugar and vanilla. Beat on medium high speed until fluffy and combined around 2-3 minutes.
1 cup unsalted butter, 1 cup powdered sugar, 2 tsp pure vanilla extract
Lower the speed of the mixer and gradually beat in the sifted flour. Beat on low until a stiff dough forms. Press evenly into the prepared pan then use the tines of a fork to dock the dough.
Bake for 25-30 minutes or until lightly golden and the edges are a deeper golden color.
While the shortbread crust bakes in a medium microwave safe bowl melt together the dulce de leche with heavy cream for 30-45 seconds or just until warmed enough to combine. Mix until smooth then add the toasted coconut. Mix until fully moistened. The mixture will be thick.
1 13.4 oz can dulce de leche, 1/3 cup heavy cream
Remove the crust from the oven and dollop the dulce-coconut mixture over the baked crust. Use an icing spatula or the back of a spoon to spread evenly. Return to the oven for 15 minutes.
Remove from the oven and cool in the pan for 30-45 minutes then remove using the parchment paper to lift from the pan. Transfer on the parchment to a cooling rack to cool completely.
Chocolate: Melt chocolate chips and remaining 2 Tbsp heavy cream in a small microwave safe bowl on 50% power in 30 second increments or using the melt function. Stop to stir each time repeating the process until completely smooth.
1 cup milk chocolate chips or semi sweet chocolate chips
Cut cookie bars into 24 squares using a sharp knife. Drizzle tops with melted chocolate. Let cool until the chocolate is set.
Store in an airtight container at room temperature for up to 5 days.