Preheat the oven to 350°. Then, line two baking sheets with parchment paper or silicon mats, set them aside.

In a large bowl, cream butter, powdered sugar, and vanilla until light and fluffy.

In a separate bowl, whisk together flour and salt. Gradually add to the butter mixture and mix well.

Shape into 1-inch balls. Place 2 inches apart on the prepared baking sheets. Using the end of a wooden spoon handle, make a ½ inch-deep indentation in the center of each ball.

Bake for 10-12 minutes or until lightly browned. Let the cookies cool on the baking sheet for 2-3 minutes, then transfer them to a wire rack to cool completely.

For filling, in a small bowl, beat cream cheese and powdered sugar until light and fluffy. Beat in flour and vanilla; stir in coconut and walnuts. Mound 1 teaspoonful of filling onto each cookie.

Melt the chocolate chips in a small bowl, in the microwave and then drizzle it on top of each cookie; let them cool until set. Serve and enjoy!