Line a baking sheet with parchment paper or silicone baking mat. Set aside.
Preheat a cast iron skillet over medium heat for 1 minute.
Add the coconut to the pan and toast it, stirring constantly. It should only take 4 to 5 minutes. Immediately place the coconut in a small bowl. Set aside.
In a food processor bowl, combine flour and sugar. Pulse few times to combine.
Add butter and process until the dough starts come together and form a ball.
Add toasted coconut and process until it's incorporated into the dough.
Preheat the oven to 325 degrees F.
Place the ball of dough onto a lightly floured surface. Roll it out into a 1/4 " thick disk.
Cut out the cookies. Re-roll the remaining dough. Cut out cookies. Repeat until you use all the dough.
Place the cookies on the prepared baking sheet.
Bake the cookies for 20 to 23 minutes, or until the edges start to brown.
Cool cookies completely on the sheet.
Melt the chocolate in a double boiler.
Dip (or drizzle) the cookies in the melted chocolate. Let the excess of the chocolate drip back into the bowl. Place cookies back on parchment paper. Let sit until the chocolate is set.