Preheat oven to 350 degrees F.
Line a baking sheet with a parchment paper or a silicone baking mat. Set aside.
In a large mixing bowl of a stand mixer, cream together butter and sugar until light and fluffy.
Add eggs, one at a time and mix well.
Add coconut extract. Mix again.
With mixer on low speed, mix in flour, baking powder and coconut only until just combined. The dough will be soft and sticky.
Using a medium cookie scoop (1 and 1/2 tablespoon size), drop scoops of the dough onto the powdered sugar and roll the dough into balls.
Place on baking sheet, leaving 2 inches of space between them.
Bake for 12 to 14 minutes, or until puffed and tops are cracked.
Cool on sheet for 2 minutes, then transfer onto a cooling rack.