Preheat the oven to 350ºF (or 325ºF for a glass dish). Lightly grease an 8×8-inch baking dish with nonstick spray or coconut oil.

Combine the sugar cookie crumbs, almond flour, coconut sugar, and butter in a medium bowl. Press the mixture firmly into the prepared baking dish. Drizzle the coconut milk over the mixture and spread evenly with the back of a spoon. Top with chocolate chips, coconut flakes, and pecans.

Bake for 25-30 minutes, or until flaked coconut begins to lightly brown. Remove from the oven and then top with the marshmallows. Let cool completely at room temperature, then transfer to the refrigerator and chill until firm, at least 1 hour. Once chilled, cut into 16 bars and store loosely covered in the refrigerator until ready to serve.