preheat oven to 180°c/160°c fan forced. line 2 baking trays with baking paper.
cream butter and sugar together until light & creamy. add vanilla and egg, mixing well; fold in sifted NESTLÉ baking cocoa and flour and coconut.
roll mixture into small balls, place on prepared trays and flatten slightly with a fork, allowing room for spreading. bake 10-12 minutes or until light golden. cool for 5 minutes on trays before transferring to a wire rack to cool.
place marshmallows, butter and milk in a small saucepan. cook over a low heat until melted, stirring constantly. remove from heat and stir in NESTLÉ milk melts.
spread marshmallow filling over one biscuit, top with a few NESTLÉ smarties then sandwich together with a 2nd biscuit. repeat with remaining biscuits. allow to set then serve.
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