Prepare the Oven: Preheat oven to 350°F and position a rack in the center.
Blend Ingredients: In a food processor, combine flour, powdered sugar, coconut flakes, oats, and salt. Process until the oats are finely ground, about 1 minute.
Incorporate Flavoring: Add vanilla, coconut extract, and butter. Pulse until the dough forms into a cohesive ball. Be careful not to overprocess.
Add Chocolate: Use a spatula to fold the chopped chocolate into the dough.
Shape Cookies: Divide dough into 40 portions (about 1.5 teaspoons each). Roll each into a smooth ball and dust lightly with powdered sugar.
Arrange and Bake: Place the cookie balls on a parchment-lined baking sheet, spaced slightly apart. Bake for about 18 minutes or until golden on the edges.
Cool and Dust: Let the cookies cool completely on the baking sheet. Sift additional powdered sugar over the cookies before serving.