In a large bowl or the bowl of a stand mixer, cream together the butter and sugar until light and fluffy. Add the eggs, sour cream, vanilla, and coconut extract, and mix until well combined. Stir in the flour, baking powder, and salt to form a thick dough.

Press the dough into the prepared pan to form an even layer, and poke the dough every few inches with a fork so it will bake evenly. Bake 17-20 minutes or until lightly browned around the edges. Cool completely.

While the cookies are baking, toast the coconut. Heat a medium skillet over medium heat and spray with cooking spray. Add the coconut and cook, stirring frequently, until golden brown. Remove from heat and cool completely.

To make the frosting, beat together the butter, powdered sugar, and half and half until light and fluffy. Add the vanilla, coconut extract, and salt, and beat again until fluffy. Fold in the toasted coconut, reserving ¼ cup for sprinkling on top.

Spread over the cooled cookies and sprinkle with reserved coconut. Cut into squares (I did 24 squares, but you can make them as big or small as you would like). Enjoy!