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Line a cookie sheet/ baking tray with baking/parchment paper.
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Sift the flour, cocoa together and add the small pieces of butter and using clean fingers ( or a pastry cutter) rub it completely into the flour/cocoa mixture so that looks like fine crumbs.
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Then add the sugar and milk and stir together with a fork so that it begins to form a dough. use clean hands to make your dough into a ball.
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Wrap your dough in cling film/ plastic wrap and refrigerate for 20 minutes.
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Pre-heat your oven to 350°F (180°C).
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Remove your dough from the fridge and sprinkle a little flour onto your clean working surface. Roll out your dough until it is about 1/4 inch ( 5 mm) thick, then use your jar lid or cookie cutter to make circles, which you can then place on your cooking sheet / tray.
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Bake for 10-12 minutes, then leave them on the tray for another 5 minutes so that they will be firm up enough to remove, after this carefully transfer them to a wire rack to cool completely before adding the glaze/ icing.
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Now draw a spiral of icing onto each cookie and while it is still wet, drag a cocktail stick out from the centre of the cookie to the outside ed"ge to make a spider's web effect.