1) Preheat oven to 350 degrees F.
2) Combine 1 cup softened butter, 1 cup sugar, 1 cup brown sugar, 2 tsp vanilla extract, 2 eggs, flour, cocoa, baking soda, baking powder, and salt in a large bowl. The mixture will get thick and may need to be kneaded with your hands. The dough will look a little like a Tootsie Roll.
3) Roll dough in one inch balls and place on a lined baking sheet. Grease the back of a tablespoon and use it to make thumbprints in the center of each cookie.
4) Bake 12-15 minutes. When done, remove from oven and let cool. If thumbprints rise, use tablespoon to press the center of the cookie down while the cookie is still warm.
5) To make the frosting combine evaporated milk, sugar, egg yolks, butter, and vanilla in a large sauce pan.
6) Stir continuously on medium heat for about 12-15 minutes until it thickens and coats the back of a spoon.
7) Remove from heat and fold coconut and pecans into frosting. Let cool in the refrigerator.
8) Spoon filling into the center of each cookie. Combine chocolate chips and coconut oil in a microwave safe bowl. Microwave chocolate for 30 second increments stirring in between until chocolate is melted. Drizzle over cookies right away.
9) Store in an air-tight container in the refrigerator for up to one week.