Chocolate Monte Carlos

225g (8 oz) butter
225g (8 oz) sugar
2 eggs
375g (13 oz) flour
2 tsp baking powder
4 tbsp cocoa

Cream butter and sugar, add eggs, then flour, baking powder, cocoa and essence. Roll into balls, press with a fork, bake 180C 15 mins.
Join together with chocolate filling.

2 tbsp butter, softened
3/4 c icing sugar
cocoa to liking
warm water to mix