Begin with adding salt and pepper to ¼ cup flour, and combine on a plate.
Next to make the beer batter mixture combine egg, ½ cup of flour, and baking powder in a medium bowl.
Place coconut on another plate or small bowl.
Line up the flour first, then the beer batter, then the coconut. Dip shrimp first in the flour mixture, then in the batter, and finally roll shrimp in the coconut. After coating place shrimp on a parchment paper lined cookie sheet.
Chill the coated shrimp in the fridge for 30 minutes, or the freezer for 15 minutes.
Fry the chilled shrimp in small batches of oil heated to 350 degrees F in a deep fryer, or deep pot. Use metal tongs to turn the shrimp part way through. Remove the shrimp from the oil when the shrimp has turned pink, and the coconut coating is golden brown after 2-3 minutes
Drain on paper towels. Seve immediately after frying, with Thai sweet chili sauce, or your favorite dipping sauce