Precalentar el horno to 180 °C. Grease two large baking trays.
Hacer la masa – Cream butter and sugar together until light and fluffy. Beat in eggs one at a time. Add vanilla essence. Sift flour, baking powder, and salt together, then fold into the butter mixture alternately with the milk until you have a soft dough.
Shape and bake – Roll dough into small balls (about 3 cm in diameter) and place on trays, leaving a little space between them. Bake for 12–15 minutes or until firm but still pale. Cool completely.
Fill – Slice each ball in half, spread a little apricot jam inside, and sandwich the halves back together.
Prepare coating – In a small saucepan, mix water and icing sugar. Stir over low heat until smooth and slightly thickened (do not boil). Remove from heat, add strawberry essence and food colouring to get a soft pink shade.
Dip and roll – Working quickly, dip each sandwiched cake into the warm icing to coat completely, then roll in desiccated coconut. Place on a rack to set.