Preheat oven to 325°F (165°C). Toast shredded coconut on a baking sheet for 5-10 mins, stirring often, until golden. Cool completely.

Make caramel: Melt sugar in saucepan over medium heat, stirring constantly until amber. Add butter and stir until melted. Carefully drizzle in room-temp cream, stir, and boil 1 min. Remove from heat, stir in vanilla and pinch of salt. Cool 10-15 mins.

Mix 2/3 of the cooled caramel with all the toasted coconut. Set aside remaining caramel.

Pulse shortbread cookies in a food processor into fine crumbs. In a bowl, mix crumbs with softened cream cheese, 1/4 cup caramel sauce, and 1/8 tsp salt until a uniform dough forms.

Roll dough into 1-inch balls. Place on parchment-lined sheet. Make a deep indentation in each ball.

Fill each indentation with the coconut caramel mixture, pressing gently. Freeze for 20-30 minutes until firm.

Melt chopped dark chocolate and coconut oil in a double boiler until smooth. Remove from heat.

Dip each chilled truffle base-first into melted chocolate. Place back on parchment, sprinkle with extra coconut or flaky salt. Let set.

Warm reserved caramel for drizzling. Drizzle over set truffles. Allow to set completely before serving.