Combine the butter, coconut milk, syrup and salt in a saucepan and heat over medium-high heat until it reaches a temperature of 218-220 degrees on a candy thermometer (about 20-25 minutes).
Remove from heat, stir in coconut flakes and place in fridge for about 10-15 minutes.
Scoop out with a cookie scoop and either scoop onto a baking sheet covered with parchment paper or into mini cupcake liners.
Drizzle with melted chocolate, if desired. (I used THIS decorating pen to drizzle chocolate on top!)
Place in freezer for about a 1/2 hour before eating.
For best results, store in freezer.
Note: I made these both with and without the liners, and they kind of stuck to the liners. If you’re going that route, I suggest nonstick ones. They taste great either way, though!