To a bowl add Butter (1/4 cup) and Powdered Confectioners Sugar (1/4 cup) and cream it well.
Combine Unsweetened Cocoa Powder (2 tablespoon) and All-Purpose Flour (3/4 cup).
To the butter, mix add all purpose flour mix and Milk (2 tablespoon) in batches and make a dough. You don`t have to knead the dough. Just have to combine everything well. Cover with a cling film or aluminium foil and refrigerate it for 20 minutes
Preheat the oven at 350 degrees F (180 degrees C) for 10 minutes.
Roll the dough to a slight thick sheet.
You can place the dough between 2 sheets of butter/wax/parchment paper for easy rolling.
Using a cookie cutter or knife cut rectangular shaped cookies out of it.
Using a fork prick on the rectangle shaped cookie dough. This is done to give it a bourbon biscuit effect.
Bake in a preheated oven for 12 to 15 minutes. Once done take it out of the oven and let it cool well.
For the cream filling take the remaining 1 tablespoon of butter, Powdered Confectioners Sugar (1/2 cup), Unsweetened Cocoa Powder (2 tablespoon), and Milk (1/2 teaspoon) and combine well and your filling is ready.
Once the biscuits are cooled well, apply some cream filling on one biscuit and keep another biscuit on top like a sandwich. That`s it your bourbons are ready to enjoy!