Preheat the oven to 170°C (340°F) and line a large baking sheet with professional-grade parchment paper or a silicone mat.

In a high-sided mixing bowl, cream the softened butter and powdered sugar using a spatula or hand mixer until the texture is pale, light, and aerated.

Whisk in the vanilla extract until fully incorporated into the butter fat.

In a separate bowl, sift together the all-purpose flour, full-cream milk powder, baking powder, and salt to ensure even leavening distribution.

Fold the dry ingredients and 45g of desiccated coconut into the creamed butter mixture using a folding motion.

Gently press the mixture to form a soft dough. If the dough is too crumbly to hold its shape, add one tablespoon of whole milk and combine.

Divide the dough into 24 equal portions, approximately 15g each, and roll them into smooth spherical balls.

Roll each ball in the additional 2 tablespoons of desiccated coconut until evenly coated.

Place the balls on the prepared baking sheet with 2 inches of clearance between them; press down lightly with a fork or the palm of your hand to flatten into 1/2-inch thick discs.

Bake for 12 to 15 minutes, or until the edges are a light golden brown and the coconut coating is toasted.

Allow the biscuits to firm up on the baking sheet for 5 minutes before transferring to a wire cooling rack to reach final crispness.