Preheat oven to 350 degrees. In a mixing bowl whisk together flour and salt, set aside.
In the bowl of an electric stand mixer fitted with the paddle attachment, blend together butter and sugar until combined (it will take a minute or two since the butter is cold. If you don't have a paddle attachment that constantly scrapes bowl, then occasionally stop mixer and scrape down sides and bottom of bowl). Mix in coconut extract then add in flour blend until mixture comes together (it will take a bit of mixing since the butter is cold, so be patient, it will seem really dry at first).
Shape dough into 1-inch balls, about 1 Tbsp each, and place 1 inch apart on silpat lined baking sheets. Make a small indentation with thumb or forefinger in each cookie add 1/2 tsp jam. Chill in refrigerator 20 minutes (or freezer for 10 minutes). Bake in preheated oven 14 - 18 minutes.
Cool several minutes on baking sheet then transfer to a wire rack to cool. Drizzle cookies with glaze when cool. Store cookies in an airtight container.
For the glaze:
Whisk all glaze ingredients together in a small mixing bowl, spoon mixture into a sandwich size resealable bag, cut a small tip from one corner and drizzle over cookies.
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