In a medium saucepan, combine the granulated sugar, unsalted butter, and milk. Cook over medium heat, stirring constantly until the mixture comes to a boil.

Continue boiling for 2-3 minutes without stirring to reach the soft-ball stage (235°F to 240°F on a candy thermometer).

Remove from heat and stir in the vanilla extract, shredded coconut, and toasted pecans until well combined.

If desired, fold in chocolate chips or set aside for drizzling later.

Drop spoonfuls of the mixture onto waxed paper or a silicone baking mat.

Allow the cookies to cool and set at room temperature for about 30 minutes until firm.

If using chocolate drizzle, melt chocolate chips and drizzle over the cooled cookies before serving.