Beat the butter and sugar together until the butter is light and fluffy, about 3-5 minutes.
Add eggs and pandan extract. Mix together until well combined.
In a separate bowl, sift together the flour, baking powder, baking soda, and salt. Add the coconut flakes, and mix the dry ingredients together.
With the stand mixer on low speed, slowly add the dry ingredients into the wet ingredients a little bit at a time, just until combined (do not over mix).
Using a 1 ¾ inch ice cream scoop, scoop out the cookies onto a parchment paper-lined baking sheet.
If you are going to add a topping, press down on each cookie with your thumb to create a well big enough for your topping.
Chill the dough for at least 1 hour in the fridge.
Bake in a pre-heated 350ºF (175ºC) oven for 10-15 minutes, or just until the edges of the cookie has set (do not over bake).
Allow cookies to cool a bit. Add the coconut spread or whatever topping you choose.