1. 1. Preheat the oven to 175°C / 350°F.

2. 2. In a bowl, whisk together the softened butter and confectioner's sugar until creamy.

3. 3. Add the eggs to the butter mixture and mix well.

4. 4. In a separate bowl, combine the coconut flakes, flour, salt, and baking powder.

5. 5. Gradually add the dry ingredients to the wet ingredients, mixing until a dough forms.

6. 6. Add a few drops of green food coloring to the dough and mix until the desired color is achieved.

7. 7. Scoop the dough into small balls, about 3.8 cm / 1 1/2 inches in diameter, and place them on a baking sheet lined with parchment paper, leaving about 2.5 cm / 1 inch of space between each cookie.

8. 8. Bake for 12 to 15 minutes or until the edges are lightly golden.

9. 9. Remove from the oven and let the cookies cool on the baking sheet for 5 minutes before transferring them to a wire rack to cool completely.

10. 10. Melt the chocolate chips in a double boiler or in the microwave in 30-second intervals, stirring between each until smooth.

11. 11. Dip the bottom of each cooled cookie into the melted chocolate and place them on a sheet of parchment paper or a silicone mat.

12. 12. Refrigerate the cookies until the chocolate is set.

13. 13. Just before serving, dust the cookies with confectioner's sugar.

14. 14. Always handle hot surfaces and melted chocolate with care to avoid burns.