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In a large bowl, beat the unsalted butter and powdered sugar with an electric mixer until light and creamy.
Add the egg yolks one at a time, beating well after each addition. Stir in the vanilla extract and lemon zest.
In a separate bowl, whisk together the all-purpose flour, cornstarch, and baking powder.
Gently fold the dry ingredients into the butter mixture until a soft dough forms.
Wrap the dough in plastic wrap and refrigerate for 30 minutes.
Preheat the oven to 325°F (160°C). On a lightly floured surface, roll the dough to about 1/4 inch thick.
Use a 1½- to 2-inch round cutter to cut out the cookies. Place them about 1 inch apart on a baking sheet lined with parchment paper.
Bake for 10–12 minutes, until the edges are just golden. Transfer the cookies to a wire rack to cool completely.
Spread about 1 tablespoon of dulce de leche on the flat side of half the cookies, then top with the remaining cookies to form sandwiches, pressing gently to seal.
Roll the edges of each sandwich cookie in shredded coconut. Serve.