Method

For hazelnut praline:

• Combine sugar and ¼ cup of water in a small saucepan and stir over medium-high heat until sugar dissolves.
• Bring to the boil, brush down edges of pan using a pastry brush dipped in water, and cook until dark caramel in colour (4-5 minutes), remove from heat and stir in hazelnuts.
• Pour onto a lightly oiled oven tray, cool completely, then coarsely chop and set aside.

Bake biscuits:

• Preheat oven to 180C.
• Using an electric mixer, beat butter and sugar until pale and fluffy, add the egg and beat until smooth.
• Stir in milk, vanilla, flour, cocoa flakes and baking powder and mix until smooth.
• Transfer mixture to a piping bag fitted with a 1cm-diameter nozzle and pipe 1.5cm-diameter rounds onto baking paper-lined oven trays.
• Bake until golden (12-15 minutes), cool for 2 minutes

For the icing:

• Combine all ingredients in a small saucepan and stir over low heat until smooth and just warm.
• Add four biscuits at a time to icing and, using a fork, turn to coat, drain excess icing, then place on a wire rack over a tray, put a small piece of hazelnut praline on each and let stand until set.
• Store in a single layer in an airtight container.
• Biscuits will keep for up to 1 week