In a mixing bowl, whisk the flour, cocoa powder, baking soda and salt. Using a spatula, give it a quick mix and set aside.
In a separate bowl, combine the softened butter and sifted powdered sugar. Add the vanilla extract and give it a quick mix using a spatula.
Next, using a hand mixer, beat the butter and powdered sugar until smooth, about 1 minute. Clean the sides of the bowl with a spatula.
After that, add the dry ingredients and give it a quick mix with a spatula. Using a hand mixer on low speed, beat the ingredients together. The dough won’t come together yet, so don’t worry.
Add a few drops of gel food coloring and mix again. When the color is incorporated into the dough bits, stop the mixer and knead the dough by hand until it comes together.
Transfer the dough onto a clean surface and roll it into a 10-inch-long, 1-inch-diameter log. Wrap in plastic wrap and freeze until firm, about an hour.
Meanwhile, make the filling. In a food processor, place the shredded coconut, powdered sugar, softened cream cheese, vanilla extract and blend until combined. Place the mixture in a small bowl, cover with plastic wrap and refrigerate until needed.
Remove the dough from the freezer and unwrap. Slice the dough into quarter inch thick slices. Then arrange them about 1 inch apart on a baking pan covered with parchment paper.
Bake at 350 degrees Fahrenheit for 8-10 minutes, until the cookies are firm around the edges. Let them cool for about 2 minutes and remove the cookies to the rack so they cool completely.
To assemble the cookies, add a teaspoon of coconut filling over the flat side of half of the cookie. Cover it with the other half and slightly press them together.