Assemble a food processor, spring-loaded candy scooper or a tablespoon, 2 large baking sheets lined with wax paper, double broiler, plastic spatula, and wire dipping scoop. Note: You can dip the truffles in chocolate without using a wire dipping scoop but it makes the coating process so much easier with very little chocolate wasted. I bought my Wilton's Dipping Scoop at Jo-Ann Fabrics with a coupon for very little cost, and it has been worth every cent!
In a food processor, combine coconut flakes, confectioner's sugar, butter, shortening, and 3 tablespoons half-and-half. Add more half-and-half, one tablespoon at a time, as needed to thoroughly moisten coconut mixture so that it sticks together but is not watery. (I usually only need to use 4 tablespoons of half-and-half total.) Pour into a bowl. Using a spring-loaded candy scooper or a tablespoon, place level tablespoon rounds of coconut mixture on wax paper-lined baking sheet. Shape rounds by rolling between palms. Place in freezer for at least five minutes to firm up.
Boil water in double boiler and reduce to low heat. Pour half of chocolate chips (one cup) into top of double boiler and constantly stir with plastic spatula, scraping bottom of bowl, just until melted (do not get any water in the chocolate). Remove from burner.
Place one coconut round in wire dipper leaving rest of coconut rounds in freezer. Dip each ball into the melted chocolate. Wipe excess chocolate off of wire dipper with spoon. Pour onto second wax paper-lined baking sheet. Repeat process until there is not enough melted chocolate to cover coconut rounds.
Melt remaining chocolate chips (one cup). Coat rest of coconut rounds. Using spoon, drizzle melted chocolate over any spots of coconut that are not covered with chocolate. Drip remaining melted chocolate over each truffle until all of melted chocolate is gone.
Refrigerate for 30 minutes. Place candy liners in a cookie tin with a lid. Place one truffle in each candy liner. Store in the refrigerator. Allow to warm up to room temperature before eating for a much better flavor and creamier texture of filling.