Dry roast the desiccated coconut flakes on extremely low heat for about 3-4 minutes or till you start smelling the aroma, taking care that flakes do not change color at all. Transfer to a plate & let cool completely.
In a medium bowl, sift the flour, salt & powdered sugar to remove all lumps.Combine cardamom powder with the sifted flour mix. Mix the desiccated coconut next and rub the mixture with fingers or mix with spatula to combine everything together.
Add 3 tablespoon of ghee to begin with and start combining. Thereafter add 1 tablespoon ghee at a time and gently mixing the dough till you get a soft dough. Do not mix too much, just until everything is combined. The dough will be slightly sticky. Wrap the dough in a cling film and refrigerate for 10-15 minutes or until firm.
Line your cookie sheet with parchment paper.
Take out the refrigerated dough and knead it again 2-3 times. Pinch 15-18 equal portions of the dough. Roll each portion between your palms into a smooth ball with no cracks.Line the balls on the parchment paper. Press lightly using back of fork.
Refrigerate again for 10 minutes. Meanwhile Preheat oven to 300F.
Bake on the middle rack for 13-15 minutes keeping a close eye, these cookies should not change color while baking.Once you see the bottoms turning brown, remove from oven and let cool completely on the sheet. They will be really soft while they are warm. Store in an air tight container at room temperature for upto 3 weeks.