Sift flour with baking powder in a deep bowl, add brown sugar, cinnamon, nutmeg. Beat the egg with spices, add softened butter and knead with your hands a smooth elastic dough.
Shape the dough into a ball, wrap it in cling film and place it in the refrigerator for 30 minutes. Roll out the dough and cut out with a cookie cutter.
Put the resulting cookies on a greased baking sheet and bake for 20 minutes at a temperature of 200 degrees. Cool down the cookies. Make the frosting: Whisk the egg white and sugar until stiff. Lubricate the finished cookies with icing and sprinkle with coconut flakes.