Preheat oven to 180°C (160°C fan) mark 4. Put all the biscuit ingredients into a food processor and pulse until the mixture clumps together. Tip the dough on to a work surface and bring together.
Step 2
Roll out the dough on a sheet of baking parchment, trying to keep it rectangular and dusting your rolling pin with flour as needed, then trim to a 23cm x 30.5cm (9in x 12in) rectangle. Cut the rectangle lengthways into 3 even strips, keeping strips together, then cut across them at 2.5cm (1in) intervals, keeping the rectangles together. If you like, use the end of a skewer to mark the long edges of each biscuit with five dots to resemble a traditional Bourbon. Chill for 30min.
Step 3
Bake for 25min, then carefully remove the tray from the oven and cut through the marks to make sure biscuits are separated. Leave to cool completely.
Step 4
To make the filling, put the butter into a large bowl and sift in the icing sugar and cocoa powder. Mix until combined (don't be tempted to add any liquid - the icing should be thick).
Step 5
Sandwich the cooled biscuits together with the chocolate filling, using a piping bag if you want a neater finish.
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