PREHEAT OVEN TO 350F DEGREES. COMBINE FLOUR, BAKING POWDER AND SALT ON A WAX PAPER ( FOR EASIER POURING ). IN A LARGE BOEL WITH MIXER AT HIGH MEDIUM SPEED, BEAT SUGAR AND BUTTER UNTIL CREAMY. ADD EGG, MILK AND VANILLA; BEAT UNTIL WELL BLENDED. REDUCE SPEED TO ,LOW; BEAT IN FLOUR MIXTURE JUST UNITL BLENDED.

DROP ABOUT A ROUNDED MEASURING TABLESPOON OF DOUGH INTO THE DESSICATED COCONUT, ROLL UNTIL DOUGH IS EVENLY COATED WITH COCONUTS, PLACE ONTO UNGREASED BAKING SHEET AND BAKE 6 MINUTS. REMOVE COOKIE SHEET FROM THE OVEN. WORKING QUICKLY, WITH GREASED ROUNDED MEASURING TEASPOON OR LARGE WATERMELON BALLER, GENTKLY PRESS A SMALL INDENTATION IN THE CENTER OF EACH COOKIE, MAKING SURE NOT TO PRESS ALL THE WAY THROUGH. FILL EACH INDENTATION WWITH ROUNDED 1/2 TEASPOON OF KAYA OR DULCE DE LECHE.

RETURN COOKIES TO OVEN AND BAKE 12-14 MINUTES LONGER OR UNTIL EDEGES ARE BROWNED. TRANSFE COOKIES TO A WIRE RACK TO COOL. SERVE WITH TEA OR COFFEE!