Take all-purpose flour,baking powder and salt. Mix well. Add dessicated coconut. Keep aside.

Add sugar and butter to a wide bowl. Mix well with hand whisk till it becomes smooth.

Then add all-purpose flour and dessicated coconut mix. Sprinkle little milk, mix a soft dough. Keep it in refrigerator for ten minutes.

Remove the dough from fridge,take uniform size dough with a spoon, make small balls and press with palms and it with dessicated coconut. Keep cookies aside.

Keep the cookies in the baking sheet.Transfer to an air friyer. Bake for ten minutes.Remove the cookies and cool it.