Pre-heat oven to 180C (160C fan-forced). Line an oven tray with baking paper.
Place butter, sugar and vanilla into the bowl of an electric mixer. Beat until pale and creamy. Slowly add flours, cocoa and baking powder until mix is combined. Remove to a lightly floured surface and bring together with your hands.
Roll mixture out to 5mm thickness and cut into rounds using a 6cm round fluted cutter. Then using a 2cm round cutter, remove the centre of the rounds. Place onto tray and refrigerate for 10 minutes. Bake for 20 minutes and place on a cooling rack to cool completely. Repeat with remaining dough until all has been used.
Place coconut in a plastic bag with food colouring, shake until coconut is well coated. Spread biscuits with melted chocolate, sprinkle with green coconut and decorate with red decorations.