In a large bowl cream butter and sugar. beat in eggs and extract. Combine flour and baking powder and gradually add to creamed mixture and mix well. Drop by rounded teaspoonfuls unto ungreased baking pan. Bake at 350 for 9 to 12 minutes cool completely.
Icing: Combine all ingrediants mix until smooth. Dip cookies in icing and dip into coconut place onto wax paper let stand until set.