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Sift flour, cocoa and salt together in medium bowl. Set aside
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Using a mixer, beat butter and sugars together until creamy.
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Add vanilla and then beat in eggs, one at at time.
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Gradually add dry ingredients and mix until a dough forms.
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Refrigerate for 2 hours.
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After dough is chilled, preheat oven to 350 degrees.
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Make coconut filling by combining the coconut, condensed milk, vanilla and almond extracts in a medium bowl. Mix together.
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Spray the mini-muffin pan with non-stick cooking spray.
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Form 1 tablespoon balls and use a tart press to form each cups in the mini-muffin pan.
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Fill each cup with the coconut mixture. Add one almond to the each cup as well.
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Bake at 350 degrees for 15-18 minutes.
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Allow to cool completely. Drizzle with melted chocolate.