1. Beat butter, sugar, egg and vanilla in large bowl until fluffy. Stir together flour, cocoa, baking powder, baking soda and salt; gradually add to butter mixture with coconut, if desired, beating until well blended. Cover; refrigerate about 1 hour.
2. Heat oven to 350°F. Shape dough into 1-inch balls. Place on ungreased cookie sheet.
3. Bake 8 to 10 minutes or until almost set. Remove from cookie sheet to wire rack; cool completely. Frost with CHOCOLATE GLAZE; top each cookie with pecan half. Makes about 48 cookies.
CHOCOLATE GLAZE: Stir together 2 tablespoons sugar and 2 tablespoons water in small saucepan. Cook over medium heat, stirring constantly until mixture boils and sugar is dissolved. Remove from heat; immediately add 1/2 cup HERSHEY'S SPECIAL DARK Chocolate Chips or HERSHEY'S Semi-Sweet Chocolate Chips, stirring until melted. Cool to spreading consistency. About 1/2 cup glaze.