Preheat oven to 190 degrees and line two baking trays with paper.
In the bowl of an electric mixer add the softened butter, vanilla essence and baron sugar and mix until creamy. ?Beat in the eggs one at a time.
Remove the bowl from the mixing stand and sift the flour and baking powder over the mixture. Add the coconut and stir to combine.
Use a tablespoon to scoop up balls of the mixture before flattening slightly once on the tray. Repeat until you have used all of the mixture.
Arrange the smarties on top of the slightly flattened biscuits to decorate before placing in the oven to to bake for 10 - 12 minutes or until the biscuits have turned light brown. ?Let the biscuits cool on the baking trays for 5 minutes before carefully transferring to a wire rack to cool completely.