Mix the butter with the sugar in a large mixing bowl.
Add the flour and coconut, then use your heads to knead into a dough, adding a little water if needed.
Wrap and chill for half an hour.
Roll out the dough onto a floured surface and stamp out 24 large hearts (4" cutter). Use a smaller cutter to stamp out hearts from the middle of half the larger hearts.
Transfer to a baking tray and bake at 140 degrees C for about 30 minutes. They should still be a little soft when you take them out.
As you allow them to cool, gently melt the chocolate in a pan over a low heat.
Spread the chocolate onto the 12 large hearts, then press the 12 large holed hearts on top to create a sandwich!