Preheat the oven to 180C / 356F. Sprinkle the dessicated coconut on a cookie tray and toast for 5 - 6 minutes until lightly golden.
Combine the warm coconut in a large mixing bowl with the xylitol, vanilla, coconut cream, coconut butter and salt. Stir to ensure it is evenly combined and the coconut butter has melted from the heat of the coconut.
Line a brownie/baking tin of approximately 15cm x 20cm. Press the coconut base firmly into the tin (I find using hands is easiest!)
Refrigerate while you prepare the chocolate top. In a small microwave safe bowl, place the dark chocolate, coconut butter and cocoa powder. Microwave for 30 seconds at a time, stirring between each. Generally this will be almost completely melted after 1 minutes.
Spread evenly over the coconut base and refrigerate for 1 - 2 hours until completely firm. Cut into squares.
If freezing, store between sheets of baking paper in an air tight container.