1. Beat butter and sugar in a small bowl with an electric mixer until light and fluffy. Add eggs, one at a time, beating until combined. Stir in coconut and flour to form a smooth dough.

2. Divide dough in half. Place half in a bowl and stir in sifted cocoa to make chocolate dough.

3. To make bear heads, roll 14 level tbs of light dough into balls. Place, 6cm apart, on 2 large oven trays lined with baking paper. Using your hands, gently push down balls to flatten slightly.

4. To make bear bodies, roll 14 level tbs of chocolate dough into balls. Place against heads and gently push down to flatten slightly.

5. Roll 56 level tsp, from both doughs, into balls. Place against bear bodies to represent arms and legs. Roll 28 level ½ tsp from both doughs into balls. Place against bear heads to represent ears.

6. Cook biscuits, one tray at a time, in a moderate oven (180ºC) for around 15 to 20 minutes, or until thay are cooked through. Cool the bears on trays.

7. To decorate the bears, pour melted dark chocolate into a small snap-lock bag, squeeze into a corner, twist bag and snip tip. Attach mini M&M's with melted chocolate to represent eyes. Pipe on chocolate nose and mouth. Put aside to set.

TIP: Biscuits can be made three days ahead and stored in an airtight container.

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