2/3 cup sugar
1 (5-ounce) can evaporated milk
1 1/3 cups flaked coconut
3/4 cup finely chopped pecans
1 1/2 cups sugar
1/4 cup milk
1 1/2 teaspoons vanilla
1 3/4 cups all-purpose flour
3/4 cup unsweetened cocoa
1 teaspoon baking soda
Combine all filling ingredients except coconut and pecans in 2-quart saucepan. Cook over medium heat, stirring occasionally, 8-10 minutes or until mixture comes to a boil and thickens. Stir in coconut and pecans. Cover; refrigerate at least 1 hour.
Heat oven to 350°F.
Combine 1 1/2 cups sugar and 3/4 cup butter in bowl. Beat at medium speed, scraping bowl often, until creamy. Add milk, eggs and vanilla; continue beating until well mixed. Add flour, cocoa and baking soda. Beat at low speed until well mixed.
Drop dough by rounded teaspoonfuls, 2 inches apart, onto ungreased cookie sheets. Bake 9-11 minutes or until top springs back lightly when touched. Cool completely.
Spread 1 level tablespoonful filling on flat-side of 1 cookie; top with second cookie, flat-side down. Squeeze together gently. Repeat with remaining cookies.
Make cookies and filling ahead and assemble just before serving.