Preheat oven to 375°. In a large bowl, cream butter, shortening and sugars until light and fluffy. Beat in eggs and extracts. Stir in sour cream. Combine flour, salt and baking soda; gradually add to creamed mixture and mix well. Fold in coconut.

Drop by tablespoonfuls 2 in. apart onto lightly greased baking sheets. Bake 8-10 minutes or until set. Remove to wire racks to cool.

In a small heavy saucepan, heat butter over medium heat 5-7 minutes or until golden brown. Pour into a small bowl; beat in confectioners’ sugar, milk and extracts.

Frost cookies; dip in coconut. Let stand until completely dry. Store in an airtight container. Yield: about 5-1/2 dozen.