Step 1: Preheat the oven to 180C and line two large baking trays.
Step 2: Combine the cocoa powder and boiling water and set aside.
Step 3: Beat the butter and sugar until pale and creamy and then add the cocoa mixture and beat to combine.
Step 4: Fold in the coconut, then sift together the flour and baking powder, and fold into the mixture until well combined.
Step 5: Roll large teaspoonfuls of the mixture into balls and arrange on the prepared trays.
Step 6: You should end up with around 60 biscuits.
Step 7: Lightly press the tines of a fork on to the top of each ball and bake for 15 minutes or until golden, then allow to cool.
Step 8: Melt the chocolate in the microwave or over a double boiler until just melted and still thick and using the melted chocolate to sandwich the flat sides of the cookies together.
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