To a bowl add Butter (4 tablespoon) and Powdered Confectioners Sugar (1/4 cup) and cream it well.
Combine All-Purpose Flour (3/4 cup) and Unsweetened Cocoa Powder (6 teaspoon).
To the butter mix add all purpose flour mix and Milk (6 teaspoon) 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 180 degrees C (350 degrees F) for ten minutes.
Roll the dough to a slight thick sheet. You can place the dough between two 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 combine Butter (2 tablespoon), Powdered Confectioners Sugar (1/2 cup), Unsweetened Cocoa Powder (2 teaspoon), and Milk (1/2 teaspoon)
Once the biscuits are cooled well apply some cream filling on one biscuit and keep another biscuit on top like a sandwich. Do not do this when the biscuits are hot. That`s it, your bourbons are ready.