Start by preheating the oven to 180°C/gas mark 4. Grease and line a large baking tray
In a medium bowl, whisk the sugar with the butter and egg until smooth
Slowly add the flour, the coconut and baking powder, then knead until smooth. Roll out the dough, sprinkle over the cacao nibs and knead again for 2 minutes until the cacao nibs are well incorporated. You should have about 700g of dough
Make balls of dough, weighing about 15g each, and place them on the prepared baking sheet, leaving some space between them
Bake in the oven for 15 minutes, then remove and allow to cool completely. Dust with powdered sugar and they're ready to eat!