Preheat oven to 375°.

Sift the flour, baking powder, and salt into a small bowl.

Cream the butter and brown sugar in a separate large bowl. Mix in the egg and vanilla.

Mix in the sifted dry ingredients just until well combined.

Drop the cookie dough by small teaspoonfuls on a greased cookie sheet. Flatten slightly using your greased fingers or the back of a spoon.

Bake at 375° for 7 to 10 minutes or until just lightly golden around the edges.

Meanwhile, cut 16 marshmallows in half width wise.

Place the cut side down marshmallows on the hot cookies, (so it looks like a mini hat). Allow to cool.

Meanwhile, add the coconut to a shallow pan and bake for 5 minutes at 375° or until it is golden brown. Remove from the oven and set aside.

Melt 25 caramels with 2 Tbsp. cream in a double boiler, stirring frequently until smooth.

When the cookies are cooled, spread the caramel mixture quickly over the marshmallow part of the cookie.

Immediately roll the caramel covered portion in the toasted coconut to coat it well.

If the caramel mixture becomes stiff, thin with the addition of a little cream.

Allow the finished cookies to cool to room temperature and store in a sealed container.