Cream together the butter and sugar until pale in colour.
Beat in the eggs and vanilla.
Add the flour and baking powder, then the coconut.
This should combine to make a ball of dough. Divide in half, flatten into discs and cover with clingfilm. Refrigerate for a couple of hours.
On a clean, floured surface, roll out the dough to a 5mm thickness.
Using your chosen cutter, cut out as many as you can and lay them on the parchment/non stick mat covered, flat baking tray. You can put these in the fridge while you are rolling out the second batch.
Preheat the oven to 180C.
Roll out the second disc of dough. You should end up with an even number of biscuits in order to make the 'sandwiches'. Put these on the flat baking tray if you have room or on a flat surface in the fridge while you wait for the first batch to cook.
Place the first tray of biscuits in the oven and bake for 8 to 12 minutes or until light golden. Remove and carefully put on a wire rack to cool. Bake the second batch.
For the chocolate buttercream:
Melt the chocolate either in a bain-marie (a bowl set over a pan of hot water) or do 30 second blasts in the micro-wave (no more than 30 secs at a time as you don't want to burn the chocolate).
Beat the soft butter in a bowl then add the icing sugar until well combined.
Fold in the melted chocolate. If constructing the biscuits straight away, use immediately or cover and keep in the fridge until you are ready.
Making the sandwiches:
Carefully spread the buttercream on the underside of one biscuit, then sandwich with another biscuit. You will end up with about 20. Dust lightly with icing sugar.