Preheat oven to 350°F. Line a half sheet tray with parchment paper and. Once the oven is pre-heated, spread out the coconut shreds on the tray and toast them in the oven for about 8 minutes or until at least half of the shreds have become just lightly golden brown. Set aside to cool.

In a medium mixing bowl, whisk together the sugar, egg, vanilla extract, and salt just until combined. Once the coconut shreds are just barely warm, fold them into the egg and sugar mixture.

On the same half sheet tray lined with parchment, dole out around 13 or 14, 1.5 tablespoon-sized balls. I like to use a .7-ounce cookie scoop for this. Try to shape them them into domes.

Bake the cookies on the middle rack for around 8 minutes. Remove them from the oven and make a indent in the top of each using the back of a round half-teaspoon, or, carefully, your thumb. It should be deep enough to hold the caramel, but not so deep that it disturbs the bottom.

Continue baking the cookies for 3 to 4 more minutes or until the coconut is golden brown on the bottom edges and tops. Allow the cookies to cool for a few minutes on their trays then carefully transfer to a wire rack.

While the cookies cool, make the caramel. Heat the water and sugar in a small saucepan over medium-low heat. Stir just until melted, then stop.

Once the sugar mixture turns a deep amber color and you begin to see wisps of smoke, take it off the heat.

Pour in the heavy cream, butter and vanilla all at once, continuing to stir vigorously until it comes together. Stir in the salt and vanilla.

Return to the stovetop and cook on medium-low until a candy or instant-read thermometer reads 240°F. Immediately take it off the heat and allow to cool just slightly.

When the caramel thickens up a bit, spoon about a teaspoon into the indent of each cookie.

Spoon or pipe drizzles of chocolate over each cookie and top with flakey sea salt, if desired.