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1. Preheat the oven to 350°F. With an electric mixer, beat the butter and sugar together at high speed until the mixture is light and fluffy. Then beat in the egg, egg yolk and vanilla.
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2. Reduce the speed to medium, combine the flour, cornstarch and baking powder, and slowly sift them into the egg mixture; continue beating until the mixture is smooth.
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3. To make the dough by hand, cream the butter and sugar together by mashing and beating them against the sides of the bowl with a large spoon until fluffy.
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4. Then add the egg, egg yolk and vanilla, and continue to beat until smooth. Combine the flour, cornstarch and baking powder, and sift into the egg mixture a little at a time, beating well after each addition.
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5. Turn the dough out onto a lightly floured surface and knead it with your hands for about 3 minutes, or until it is smooth and somewhat elastic. Form the dough into a large ball, then roll it out on a lightly floured board into a rough circle about 1/8 inch thick.
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6. With a 2-inch cookie cutter or the rim of a glass, cut the dough into as many rounds as you can. Then gather the remaining scraps of dough into a ball, again roll it into a circle, and cut into rounds as before.
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7. Arrange the rounds on 2 lightly buttered cookie sheets and bake in the middle of the oven for about 10 minutes, or until the cookies are firm but still white. Transfer them to a cake rack to cool.
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8. Spread the undersides of half the cookies with previously made and cooled "natillas piuranas", spreading it to the edges with a metal spatula.
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9. Top with the remaining cookies and roll the sandwiches cartwheel fashion through the grated coconut so that the coconut shreds adhere to the filling.
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