First, preheat oven to 350 degrees Fahrenheit and line a baking sheet with parchment paper.

Make the caramel sauce first. Add all caramel ingredients except coconut flakes to a skillet and stir to combine. Bring to a light boil. Then, turn heat to low and simmer for 20 minutes or until sauce has thickened. Stir every 1 to 2 minutes to prevent burning. Remove from heat and stir in coconut flakes.

To make shortbread cookies, all shortbread ingredients to a large mixing bowl. Stir to combine.

Use 2 sheets of parchment paper and a rolling pin to roll out dough to 1/4 inch thickness. Using a cookie cutter, cut out 2 inch circles. For the smaller inner circle, use a large straw or knife to cut out the center.

Place cookies on baking sheet and bake for only 6 to 7 minutes or until set.

Remove cookies from oven and allow to cool for 10 to 15 minutes.

Once caramel sauce has thickened and cookies have cooled, carefully spoon caramel mixture onto each cookie. Place cookies in freezer for 20 minutes.