Mix low protein flour, cornstarch, coconut milk powder, and pandan powder in a bowl.

Put powdered sugar into a large bowl, add salt and softened butter, and mix with a spatula.

Whip the butter mixture with a hand mixer on low speed, then increase to high until pale, fluffy, and doubled in volume.

Gradually add whole egg liquid in three portions, mixing well after each addition to ensure full incorporation.

Sift the mixed flour into the butter mixture and gently fold them in using a spatula until combined.

Transfer the dough to a piping bag.

Line a baking tray with baking paper and pipe your desired shapes.

Use a small spoon to gently press a small dent in the center of each cookie.

Chill the tray of cookies in the refrigerator for 20 minutes. Meanwhile, preheat the oven to 160°C.

Bake the cookies at 160°C for 15 minutes, then rotate the tray and bake for another 15 minutes to ensure even baking.

Once baked, let them cool on a wire rack.

Heat palm sugar and water over low heat, stirring until fully melted.

Allow the palm sugar syrup to cool slightly and thicken, then carefully fill the dents in the cookies with it.

Sprinkle with desiccated coconut to finish. Let the cookies cool completely before storing them in an airtight container.