1. Beat the butter and sugar till light and fluffy.
2. Add essence,honey and Baking Soda and blend well.
3. Sieve the Flour with Cocoa and baking powder.
4. Mix the Flour to the creamed mixture and form a soft dough.
5. Add cold milk to this dough.Roll out the prepared dough on a board (You may use some flour for dusting)
6. Cut into rectangles with a biscuit cutter or a knife to cut
7. Prick on top of the cut shapes with a toothpick and sprinkle sugar.
8. Place on a greased and floured baking tray and bake at 355F for 8-10mins.
9. Cool it for 2mins before using the filling.

For the filling:
Mix all the filling ingredients to a smooth paste. Sandwich the biscuits with this chocolate butter icing.