Sieve the flour and cornflour, coco powder together.
Cream the margarine and sugar very well until light and creamy.
Add the flour, if required, add a few drops of milk to ensure that the mixture in it and pipe into neat shapes on a greased baking tin.
Bake in a moderate oven at 375°F for 15 minutes.
Cool the biscuits and sandwich the biscuits with butter icing.