1. Preheat oven to 350°F (180°C). Line baking sheets with parchment paper or silicone baking mats. Set aside.
2. Combine the flour, baking powder and salt in a medium sized bowl and set aside.
3. Cream the butter and sugar together in a larger mixer bowl on medium speed until light in color and fluffy.
4. Add the eggs one at a time, mixing until well combined after each. Add the coconut extract an mix until well combined.
5. Add the dry ingredients to the butter mixture and mix until the dough comes together and is combined.
6. Create 1 1/2 tablespoon sized balls of cookie dough. Gently roll into a ball, then roll each ball in sugar to coat. Set the balls on the baking sheet.
7. Use the bottom of a glass to press down lightly on the balls of dough, so that the dough balls are about 1/2 inch wide.
8. Bake cookies for 8-10 minutes. The cookies will spread a bit and the centers will look soft. Don’t over bake.
9. Remove from the oven and allow to cool on baking sheets for 3-4 minutes before transferring to a wire rack to cool completely.
10. When the cookies are cool, add the melting wafers to a small bowl and melt according to package instructions.
11. Add the melted chocolate to a piping bag with a small round icing tip (I used Wilton 3) and drizzle over the cookies. If you won’t have a piping bag and icing tip, you can use a ziplock bag and snip off a small part of one corner of the bag.
12. Add the sprinkles to the chocolate while still melted. Allow chocolate to dry.
13. Cookies will stay fresh in an airtight container at room temperature for 4-5 days.