Sift together the flour, baking powder and cocoa powder and set aside. Cream the butter and sugar until soft and light, then beat in the syrup. Stir in half the flour mixture and mix with a wooden spoon until smooth. Turn the dough out on to a working surface and knead in the remaining flour.
Roll the dough out thinly to about
Cream the butter until soft, then gradually beat in the sieved icing sugar and cocoa powder. Flavour with a few drops of vanilla essence and sandwich the biscuits in pairs.