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Beat the butter and icing sugar in a large bowl until smooth and creamy.
Add the egg yolks one at a time, mixing well after each addition. Stir in the vanilla extract and lemon zest.
Sift the plain flour, cornflour and baking powder into a separate bowl.
Gently fold the dry ingredients into the butter mixture until a smooth dough forms.
Wrap the dough in cling film and chill in the fridge for 30 minutes.
Preheat the oven to 160°C (gas mark 3). On a lightly floured surface, roll the dough out to about 5mm thick.
Cut out 4–5cm rounds and place them on a baking tray lined with baking parchment, leaving space between each.
Bake for 10–12 minutes, until the edges are just beginning to turn golden. Transfer to a wire rack to cool completely.
Spread each biscuit with dulce de leche, then sandwich with another biscuit, pressing gently to seal.
Roll the edges in desiccated coconut, then serve.