• Preheat your oven to 350°F (175°C) and line a baking sheet with parchment paper.
• In a medium mixing bowl, whisk together the gluten-free flour, cocoa powder, baking soda, and salt until well combined.
  1⅔ cups all-purpose flour, ½ cup Dutch-processed cocoa powder, ¾ teaspoon baking soda, ½ teaspoon salt
• In a large bowl, using either a stand mixer with a paddle attachment or a handheld electric mixer, cream together the butter, brown sugar, and granulated sugar on medium speed for about 3 minutes, until the mixture becomes light and fluffy.
  ¾ cup unsalted butter softened, ½ cup light brown sugar, ½ cup granulated sugar
• Add the egg and vanilla extract, then mix on low speed for about 30 seconds, just until combined.
  1 large egg room temperature, 2 teaspoons vanilla extract or paste
• Reduce the mixer speed to low and gradually incorporate the dry ingredients, adding a few tablespoons at a time. Mix until just combined before adding more.
• Gently fold in the chocolate chips and chopped chocolate, mixing on low speed just until evenly distributed.
  ½ cup semi-sweet chocolate chips, 4 ounces german chocolate chopped
• Use a cookie scoop or two spoons to portion the dough into rounds of about 1½ tablespoons (35g each). Arrange them on the prepared baking sheet, leaving about 2 inches of space between each cookie.
• Bake for approximately 9 minutes, or until the cookies are set. Remove from the oven and gently tap the baking sheet on the counter to slightly flatten the tops—this will create a better surface for the frosting.
• Let the cookies cool on the baking sheet for 5 minutes, then transfer them to a wire rack to cool completely.

For the Coconut-Almond Frosting

• In a small saucepan, combine the sugar, milk, and egg yolk, whisking until smooth.
  ½ cup granulated sugar, ½ cup evaporated milk, 1 large egg yolk
• Add the butter and salt, then place the saucepan over medium heat, stirring frequently with a silicone spatula. Cook for about 5 minutes, until the butter has melted and the mixture reaches a gentle boil.
  ¼ cup unsalted butter cubed, ⅛ teaspoon salt
• Once the mixture starts boiling, continue cooking for 1 more minute, stirring frequently, until it thickens slightly and coats the back of a spoon.
• Remove from heat and stir in the shredded coconut, chopped almonds, and vanilla extract. Let the frosting cool completely, stirring occasionally to prevent it from hardening. For faster cooling, transfer the mixture to a bowl and place it in the refrigerator, stirring every few minutes.
  1 cup shredded sweetened coconut, ½ cup almonds (or pecans), toasted and finely chopped, ½ teaspoon vanilla extract or paste
• Once the cookies and frosting are both cooled, spread about 1 tablespoon of frosting onto each cookie, spreading it almost to the edges.

For the Chocolate Drizzle

• In a microwave-safe bowl, melt the chocolate in 30-second intervals, stirring between each round. Once it starts softening, reduce heating to 15-second intervals, stirring until the chocolate is fully melted and smooth.
  1 cup semi-sweet chocolate chips
• Drizzle the melted chocolate over the frosted cookies using a spoon, piping bag, or zip-top bag with a small corner snipped off.
• Allow the drizzle to set before serving. For quicker setting, place the cookies in the refrigerator for 10-15 minutes.