I love these! They are a delicious sweet cookie from Argentina. They are a sandwich cookie - biscuit type cookie with Dulce De Leche in the middle then rolled in coconut. Sometimes they're called cornstarch cookies . My mother-in-law first introduced these to me. She would make mine with crushed nuts or shaved white chocolate on the outside though as I have an allergy to coconut. Also, you can add 1 tablespoon of cognac for the traditional recipe, but I usually don't. ** You can buy Dulce de Leche in Spanish grocer or some of the larger supermarkets sell it by the condensed milk, if not, follow below... For the Dulce de Leche: Pour the two cans of condensed milk into a double boiler set over low heat. Cook milk, stirring once in a while, for 2-4 hours, until mixture thickens and becomes caramel-like. Remove from double boiler and refrigerate until needed. Mixture will firm with chilling.