Mix the cocoa powder with the boiled water until dissolved, then set it aside to cool slightly.
120 millilitre boiled water, 5 tablespoons cocoa powder
In a large mixing bowl, add the room-temperature butter, caster sugar and vanilla extract.
225 grams unsalted butter, 220 grams caster sugar , 1 teaspoon vanilla extract
Using an electric hand mixer or a stand mixer, beat the butter and sugar until light and creamy, around 2-3 minutes.
Add the cocoa powder mixture to the creamed butter and sugar mixture. Beat until well incorporated, approximately 1-2 minutes. Don't worry if it looks slightly curdled at first, adding the flour will resolve that. Sift the all-purpose flour, baking powder and salt into the bowl with the cocoa mixture.
350 grams all-purpose flour, 1 teaspoon baking powder, ½ teaspoon salt
Next, add the desiccated coconut to the mixture.
120 grams desiccated coconut
Using a rubber spatula or a large spoon, fold the ingredients together until mostly combined.
Set the spatula aside and use your hands to bring the dough together until well combined.
Tip the dough onto a large piece of clingfilm. Shape it into a rough, flat circle of approximately 2.5cm (1") thickness. Cover it completely with the cling film and place it in the fridge for 30 minutes to firm up.
Preheat the oven to 180°C/160°C fan/350°F. Line a couple of baking sheets with parchment paper.
Sprinkle some flour on the work surface and roll out the chilled dough to a thickness of about 6mm.See note 1 Take a fork and scrape rough lines across the entire surface of the rolled-out dough. Also, scrape lines in the opposite direction to create a rough, textured, criss-cross pattern.
Use a round 5cm diameter cookie cutter to cut out the cookies. For the Romany Cream shape, use your fingers to gently pinch the sides of each cut-out cookie into more of an oval.See note 2 Place the cut-out cookies on a lined baking sheet or cookie tray, leaving approximately 2.5cm (1") between each cookie. If the trays are not going into the oven immediately, place them in the fridge. This helps the cookies retain their shape during baking. Bake the cookies in the preheated oven for 14-15 minutes or until they achieve a dark, golden brown colour. See note 3 Allow the cookies to cool on their trays for 10 minutes before transferring them to a wire cooling rack.
Pair up the cookies for sandwiching by matching similar shapes and sizes.
Break the chocolate into smaller pieces and place it in a small microwaveable bowl. Melt the chocolate in 30-second intervals, stirring between each, until fully melted.
200 grams milk or dark chocolate
After melting the chocolate, let it sit for around 5 minutes to firm up slightly. This prevents the chocolate from being too runny and running off the cookies.
Spread a teaspoon of melted chocolate on one cookie, leaving its paired-up friend without chocolate, as it will be the top half of the sandwich.
For best results, spread chocolate on several cookies first before sandwiching them. Allowing the chocolate to set a bit prevents it from oozing out once sandwiched.
Once sandwiched, allow the chocolate filling to be fully set before handling the cookies or transferring them to cookie tins. This ensures they maintain their shape and integrity.