Preheat oven to 375 degrees. Line baking sheets with parchment paper.

In a large bowl, cream butter and brown sugar with an electric mixer until light and fluffy. Beat in the egg and molasses.

In a separate bowl, whisk together the flour, baking soda, baking powder, salt and spices. Gradually beat the dry ingredients into the butter and sugar mixture.

Drop dough by level teaspoonfuls onto the prepared baking sheets. Bake for 6-8 minutes or just until edges begin to brown. Do not overbake. Remove cookies from pans to wire racks to cool completely.

To make the filling, in a small bowl, beat together the butter, powdered sugar and extract until blended. Stir in coconut. For a finer filling, mix everything in a food processor.

Spread filling on bottoms of half of the cookies, then cover with remaining cookies.