Heat oven to 180ºC Stir together flour, sugar, butter, cocoa, baking soda and salt in large bowl. Add eggs, milk and vanilla; beat on medium speed of electric mixer until blended. Dough will be stiff. Stir in pecans. Shape dough onto 3 cm balls. Place on ungreased cookie sheet; flatten slightly. Bake 9 to 11 minutes or until almost set. Cool slightly; remove from cookie sheet to wire rack. Cool completely. Prepare Coconut and Pecan filling. Put cookies together in pairs with about 1 heaping tablespoon filling for each cookie. Serve warm or at room temperature.
Directions for Filling: Melt butter in medium saucepan over medium heat; add brown sugar and corn syrup. Stir constantly until thick and bubbly. Remove from heat; stir in coconut, pecans and vanilla. Use warm. Makes about 2 cups.