01 - Preheat the oven to 350°F. Line two baking sheets with parchment paper and set aside.
02 - In a medium bowl, whisk together the all-purpose flour, baking powder, and fine sea salt until evenly distributed.
03 - In a large bowl, beat the granulated sugar and softened coconut oil (or vegan butter) with an electric mixer until light and fluffy, about 2 minutes.
04 - Add the plant-based milk, vanilla extract, and orange blossom water to the creamed mixture. Beat until fully combined and smooth.
05 - Gradually add the dry ingredient mixture to the wet ingredients, stirring with a spatula or wooden spoon until a soft, cohesive dough forms. Do not overmix.
06 - Scoop tablespoon-sized portions of dough and roll into even balls between your palms. Roll each ball in the extra granulated sugar, coating completely.
07 - Place the coated dough balls 2 inches apart on the prepared baking sheets. Gently flatten each cookie with the bottom of a glass to about 1/2 inch thickness.
08 - Bake for 10 to 12 minutes, or until the edges are just beginning to turn golden. The centers should still look slightly soft and underbaked.
09 - Allow the cookies to cool on the baking sheets for 5 minutes to set, then carefully transfer to a wire rack to cool completely before serving.