Preheat oven to 180°C. Line 2 baking trays with baking paper.
Cream the butter and sugar and beat until the mixture is light and fluffy. Add in the coconut essence and stir until mixed through.
Sift in the flour and bring the mixture together to form a dough (don't overbeat).
Roll the dough into balls and place them a few centimeters apart on a lined baking tray.
Gently flatten the balls out slightly with your hand. Using your thumb make a dent in the middle of each cookie (don't make a hole through to the bottom though!)
Fill each hole with Kaya Jam.
Bake for 15 minutes or until light golden brown.