Preheat the oven to 350°F (175°C) and line a baking sheet with parchment paper.

Mix together the all-purpose flour, salt, and unsweetened shredded coconut in a large bowl until well combined.

Cream the softened unsalted butter and powdered sugar in another mixing bowl until light and fluffy, about 2-3 minutes.

Add the vanilla extract to the butter mixture, stirring until incorporated.

Combine the flour mixture into the butter mixture gradually, mixing until just combined.

Scoop the dough using a tablespoon onto the prepared baking sheet and shape them into cookies, leaving space to spread.

Bake in the preheated oven for 12 minutes or until golden brown around the edges.

Cool the cookies on the baking sheet for a few minutes before transferring them to a wire rack.

Blend together the coconut milk, heavy cream, granulated sugar, egg yolks, and sweetened shredded coconut in a saucepan.

Cook the mixture over low heat, stirring constantly until thickened, about 10-15 minutes.

Chill the mixture in the refrigerator for a couple of hours until completely cool.

Churn the chilled mixture in an ice cream maker according to the manufacturer's instructions until creamy and fluffy.

Assemble the sandwiches by placing a generous scoop of ice cream between two cookies.