Preheat the Oven: Preheat your oven to 356°F (180°C) and line a baking sheet with parchment paper.

Cream the Butter and Sugar: In a mixing bowl, cream together the butter and coconut sugar (or jaggery powder) until the mixture is smooth and creamy. If you're using unsalted butter, add a pinch of salt and vanilla essence to enhance the flavors.

Add Flour and Coconut: Gradually add the whole wheat flour, baking powder and desiccated coconut to the mixture. Mix well to combine. The mixture might resemble coarse crumbs at this point.

Adding Milk: Start adding milk, one tablespoon at a time, and continue mixing until the dough comes together. You want a soft, slightly sticky dough that holds its shape when rolled.

Shape the Cookies: Take small portions of the dough and roll them into balls. Press each ball gently between your palms to flatten it slightly. The cookies will puff up a bit as they bake, so don't make them too thick.

Coat with Coconut: Spread the 1/4 cup of desiccated coconut on a plate. Press both side of cookie into the coconut to coat it.

Baking: Place the coated cookies on the prepared baking sheet. Leave some space between the cookies to allow for spreading. Bake in the preheated oven for about 15-17 minutes, or until the cookies are golden brown on the bottom.

Cooling: Once baked, remove the baking sheet from the oven and let the cookies cool on the sheet for a few minutes. Then, transfer them to a wire rack to cool completely.

Enjoy: Once the cookies are completely cool, they are ready to be enjoyed! The combination of coconut and whole wheat flour gives them a delightful flavor and texture.

Storage: Store the cookies in an airtight container to keep them fresh for several days.