Sieve all purpose flour, baking soda, baking powder and cocoa together.
In a bowl, mix butter, sugar, vanilla essence and honey together.
Now, mix the sieved dry ingredients and instant coffee powder with the above butter-sugar mixture. Add milk a little by little to make a soft dough.
Spread a plastic sheet. Dust it with a little flour. Now, roll out the prepared dough.
Cut the rolled dough in to equal sized rectangles.
Sprinkle sugar on the top and prick holes with a fork in 3 places at an equal distance (Optional)
Grease a baking tray. Bake the biscuits at 325 F for 15 minutes.
Cool for couple of minutes before using the filling.
Apply the filling using a spoon on one biscuit and place the another biscuit over it.
Store in an air-tight container.