Otap (sometimes spelled utap) is an oval-shaped puff pastry cookie from the philippines, especially common in cebu where it originated. it usually consists of a combination of flour, shortening, coconut, and sugar. it is similar to the french palmier cookies, but compared to the french cookies, are not so much heart-shaped and more tightly layered and thinner, making it crispier. in order to achieve the texture of the pastry, it must undergo an eleven-stage baking process.

Source: Wikipedia