Cut a hole in the coconut and drain out the coconut juice.
Remove the skin from the coconut and chop up the coconut flesh.
Transfer the coconut meat into a blender. Add the boiling water and blend together for 1-2 minutes, until no large chunks remain and the pulp is mostly smooth. Let the mixture sit in the blender for 5 minutes to cool down.
Preheat the oven to 80C/170F and line a large baking sheet with parchment paper. Set it aside.
Strain the mixture through a cheesecloth and squeeze out the excess liquid.
Place the dry coconut pulp onto the lined baking sheet. Bake for 40-45 minutes, until the pulp is completely dry.
Remove the dry coconut from the oven and place it back in the blender. Blend for 1-2 minutes, until a flour-like consistency remains. Transfer into an air tight container until ready to use.
Notes
TO STORE: Coconut flour can be stored at room temperature in an airtight container for up to 6 months. Be sure to gently shake up the flour before using it, as it can clump up.