Mix with a fork the butter and the sugar.
Add the flour and the baking powder and stir it all together. Form a dough of the mixture.
Let the dough rest in the fridge for 20 minutes.
Start the oven at 200 degrees Celsius.
Take out the dough from the fridge and roll the dough in a long roll, and cut it in to 24 pieces.
Make every piece in to a ball, put them in a baking form for cupcakes. Press a hole in the middle of every dough ball.
Place a soft toffee in the middle of every dough.
Put the cookies in the middle of the oven for 10-15 minutes.
Take out the cookies and place one thin chocolate plate on top of every cake.
Let the cookies cool down in room temperature.