Preheat your oven to 175 celsius.
In a small bowl, combine the flour, sugar, cacao powder, coconut oil, vanilla, salt and mix until well combined. Cover the bowl and refrigerate for 10 minutes.
Roll out the dough. Use a circle cookie cutter, cut out the cookies until you've used all the dough. Lay cookies on prepared baking sheets and bake for approximately 15 minutes. Let cool completely before assembling
Beat together the sugar, shortening, salt, and vanilla. The mixture will seem very dry at first, but will eventually begin to clump together.
Add 1 to 2 teaspoons of coconut milk if needed, beating until smooth and spreadable. The filling should be stiff, but not so stiff that you can't flatten it when you sandwich it between your cookies.
Spread or pipe the cream filling on the bottoms of half of the cookies; top with remaining cookies. Serve and enjoy!