Step 1: Preheat your oven to 350°F (175°C).
Step 2: Line a baking sheet with parchment paper.
Step 3: In a medium bowl, whisk together the all-purpose flour, cornstarch, baking powder, and salt. Set aside.
Step 4: In a large mixing bowl, combine softened unsalted butter and powdered sugar. Beat until light and fluffy, about 3-5 minutes.
Step 5: Add lemon zest and vanilla extract to the butter mixture. Beat until well combined.
Step 6: Add the large egg and egg yolk to the mixture, beating until fully incorporated.
Step 7: Gradually add the dry ingredient mixture to the wet ingredients. Mix on low speed until just combined.
Step 8: Scoop out the dough and roll into balls. Place on the prepared baking sheet, spacing about 2 inches apart. Flatten slightly.
Step 9: Bake for 12-15 minutes or until edges are lightly golden.
Step 10: Let cookies cool on the baking sheet for 5 minutes, then transfer to a cooling rack.
Step 11: Once cooled, spread dulce de leche on one cookie and sandwich with another.
Step 12: Optional: Dust with powdered sugar or roll in shredded coconut.