In a medium saucepan, combine 350 g of whole milk and 45 g of granulated sugar over low heat. Stir gently for about 5 minutes until the sugar fully dissolves.

In a separate bowl, mix 55 g of the warm milk mixture with 10 g of pandan powder until it becomes a smooth paste. Pour this mixture back into the saucepan and stir well.

Immerse 10 g of gelatin sheets in cold water for 5 to 10 minutes until softened.

Gently heat the milk mixture again until about 50°C (122°F), then remove from heat.

Squeeze excess water from the gelatin sheets and add them to the warm milk mixture. Stir continuously until the gelatin is completely dissolved.

Pour in 100 g of coconut milk and 150 g of heavy cream to the gelatin-milk mixture and mix thoroughly.

Strain the mixture through a fine-mesh sieve into a clean bowl to ensure a smooth consistency.

Pour the strained mixture into molds and refrigerate for at least 4 hours or overnight.

Once set, unmold the panna cotta onto serving plates and garnish with shredded coconut or fresh pandan leaves.