Step 1: Preheat a fan forced oven to 190C.

Step 2: To make the biscuits, place the butter and sugar into a mixing bowl and using an electric mixer on high speed, cream until light and pale in colour.

Step 3: Reduce speed to medium and add the eggs, one at a time, until well combined. Place mixer aside and sift in the flour, cocoa & salt. Using the mixer again, on medium speed, beat all ingredients until well combined and mixture is of doughy texture.

Step 4: Remove the biscuit dough from the mixing bowl and divide into 2 pieces. Place each piece onto a large piece of baking paper, dusted with cocoa powder, then using a rolling pin, roll each piece out to a thickness of 3mm (you will need to dust the top of the dough and rolling pin to prevent sticking). Place the rolled dough into the fridge for 15 minutes to firm up. 

Step 5: Remove dough sheets from the fridge and using a 7cm cookie cutter, cut out 24 rounds. You will need to knead any excess dough and roll out again to achieve the required number.

Step 6: Place biscuits onto a lined baking tray and place into the preheated oven. Bake for 8 minutes, remove from oven and place onto a rack to cool.

Step 7: Meanwhile, open the tin of chilled coconut cream, ensuring not to shake it as you want to carefully scoop off the set cream. Place 1 cup of the cream into a medium mixing bowl and add the icing sugar. Whisk together until it reaches a thick consistency (like whipped cream) and set aside.

Step 8: To construct the biscuits, divide the jam evenly between 12 of the biscuits and spread across the surface. Top the remaining 12 biscuits with 1 tablespoon of whipped coconut cream, then place onto the top of the jam covered biscuits. Serve.