Coconut sugar is made from the flower of the coconut tree. The flower is found inside the bushy or leafy area at the top of the tree where the large leaves are. The flower is called the "inflorescence".
Someone , a coconut pilot, will climb up to the top of the tree and cut off the top of the inflorescence for her to give juice or sap. A container is strapped onto the sapping flower to catch the sweet sap harvest which can be drank directly. The sap can be used to make various tasty treats and is known to be very nutritious among the native people, it is in fact delicious. This cutting does not harm the plant and it continues to grow well.
The sap is gathered together then heated just enough to evaporate the water from the sap. Different varieties of "sugar" are formed at this point, some are dark, some are light, nuggets can be formed and syrups also, amongst others.
Care and attention is needed now as well as at several other moments. One of the most important times where this care and attention is needed is at the very beginning of the harvest when the sap flows. The newly harvested sap should be used as fresh as possible.