1. In a bowl combine the beer, flour, sugar, salt and ½ cup of the coconut flakes.
2. Stir until well combined and chill for 1 hour.
3. After an hour add the remaining coconut flakes and whisk well.
4. Preheat the oil in a frying pan.
5. Dip the shrimps in the batter and fry in hot oil until golden brown.
6. Serve with dipping sauce.