In a mixing bowl, combine all coconut rough ingredients. Cover and refrigerate till the mixture is firm (this will happen once the cacao butter and coconut oil become cold; approximately 20mins).
Once the mixture is firm, remove from fridge and shape mixture into cookies, placing onto a tray lined with baking paper. Cover and place into freezer to harden further whilst preparing icing mixture.
Icing
Combine icing ingredients in a mixing bowl and allow to firm (place in refrigerator if desired, although check and stir every few minutes).
Once the icing starts to hold it’s shape remove the coconut roughs from the freezer and individually dip the tops into the chocolate icing, returning to the lined baking tray.
Allow the icing to harden completely before serving.