Preheat oven to 180 degrees. Grease oven trays. Beat butter, essence, sugar and egg until smooth. Transfer to a larger bowl, then add flours and coconut in two batches. Spoon teaspoons of mixture onto prepared trays, flatten slightly: rough surface with a fork. Bake for 12mins.
Beat butter, essence and sifted icing sugar, mix until light and fluffy, then beat in milk. Refrigerate until spreadable.Sandwich biscuits with cream and jam.
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