Place a large skillet over medium-low heat. Add the shredded coconut and stir continuously for 4-5 minutes until the flakes turn a fragrant, golden-brown color. Remove from heat immediately.

In a large bowl, combine the warm toasted coconut, thick caramel sauce, and flaky sea salt. Fold until all coconut is evenly coated. Set aside to cool slightly.

Mix the crushed shortbread crumbs and melted butter in a bowl. Scoop 2 tablespoons of the mixture and press firmly into flat, round cookie shapes on a parchment-lined baking sheet.

Press a generous tablespoon of the sticky caramel-coconut mixture onto the top of each shortbread cookie base, shaping it neatly to the edges.

Melt the dark chocolate in the microwave. Dip the bottom of each assembled cookie into the chocolate to create a thick base. Place back on the parchment, then use a fork to flick the remaining chocolate over the tops as a drizzle.

Place the baking sheet in the refrigerator for 30 minutes to allow the butter and chocolate to firmly set before serving.