In a food processor with a steel blade, put the butter, flour, cornstarch, cocoa, baking powder, powdered sugar and salt and process at high speed until a crumbly mixture is obtained.

Add the egg and continue to process until large lumps of dough are formed. If the dough does not stay together, gradually add a little water.

Transfer the dough to a lightly floured work surface and continue to combine with your hands. Press into a disc shape, wrap in plastic wrap, and cool for about an hour in the refrigerator.

On a floured surface roll out the dough to three- to four-millimeter (1/8 inch) thickness. Cut out heart shapes.

Preheat oven to 340 degrees Fahrenheit (170 degrees Celsius). Line a cookie sheet with parchment paper.

Place the cookies on the prepared cookie sheet. Bake the cookies for seven to 10 minutes or until they are firm. Cool completely before filling.

Break the chocolate into cubes and put in a bowl. Add cream and honey and melt together in a microwave or double boiler until everything is melted and the mixture is smooth.

Cool the cream for about 30 minutes in the refrigerator, stirring occasionally, until it reaches a convenient texture for piping.

Transfer the cream to a piping bag with a smooth 1/3-inch (one-centimeter) tip. Pipe filling onto half of the cookies. Use the remaining cookies to top the cookies with filling.

Roll the outside of the cookies (the sides) in coconut.