Preheat oven to 350°F. Line a baking sheet with parchment paper.
In a large dry skillet over medium heat, add coconut flakes and stir constantly until flakes are golden brown. Immediately place in a large bowl and allow to cool completely. Once coconut has cooled, whisk in flour, baking powder and salt.
In a medium bowl, combine sugar, agave and coconut oil. Then add wet mixture into dry mixture and mix until combined. Mixture may feel dry - use your hands to press the mixture so it begins to stick together.
Using clean hands, form 10 "patties" of the dough about 2 inches apart on prepared baking sheet.
Bake for 6 - 10 minutes, watching closely, until slightly browned along the edges. Remove from oven and let cool on a wire rack.
Icing
While cookies cool, prepare icing by whisking soymilk into the confectioners sugar until you get a smooth consistency. Using a spoon, scoop icing into plastic sandwich bag. Cut a small hole in the tip of the bag to use as an icing bag and squeeze icing onto the cooled cookies.