Preheat oven to 180°C (160°C fan-assisted). Line two oven trays with baking paper.
Sift together the flour, cocoa powder and baking powder into a mixing bowl and set aside.

Use an electric mixer to beat the butter and sugar in a large mixing bowl until pale and creamy. Add the flour mixture and stir to combine.

Roll tablespoonfuls of mixture into balls and place onto the lined trays and then gently flatten.

Bake in preheated oven, swapping trays halfway through cooking, for 12-15 minutes.. Remove from oven and set aside on trays to cool completely.

Place candy canes into a large resealable plastic bag and close the bag. Gently smash with a rolling pin or the base of a saucepan until coarsely crushed. Or, process in food processor using pulsing action until crushed. Set aside.

To make the chocolate icing

Combine the icing sugar and cocoa in a small bowl. Add the water and stir to a slightly runny paste. Spread icing over each biscuit and sprinkle with chopped candy canes.
Set aside for icing to set and then enjoy!