Preheat your oven to 350°F (175°C) and grease a 9x13-inch baking pan with butter or non-stick spray.

In a large mixing bowl, combine softened unsalted butter, granulated sugar, and milk. Beat with an electric mixer on medium speed for about 2 minutes until light and fluffy.

Gradually add all-purpose flour, baking powder, and salt, mixing until the dough is smooth and homogenous.

Transfer the dough to the greased baking pan and use a spatula to evenly spread it down firmly.

Bake for 30 to 40 minutes until the edges are light golden brown and the center springs back when pressed.

Let the pan cool for 10 minutes, then invert the bars onto a chopping board to cool completely before slicing.

In a saucepan over medium heat, combine sweetened condensed milk, ube extract, and water. Stir continuously until smooth to create the syrup.

Once cooled, slice the bars into squares, dip in the warm ube syrup, then roll in shredded coconut.