Preheat the oven to 160°C and lightly grease a baking sheet.
Blend the base ingredients in a food processor, knead until smooth, and chill for 30 minutes.
Roll dough to 5mm thickness and cut into twelve 6cm rounds.
Prick biscuits with a fork and create a hole with a straw if desired.
Bake for 30 to 40 minutes until golden-brown and cooling completely.
Soften two fudge pieces per biscuit and press onto the shortbread surface.
Allow fudge to set for 30 minutes before coating.
Melt the dark chocolate in a bowl over simmering water until smooth.
Pour slightly cooled chocolate over the biscuits to cover them entirely.
Apply gold luster with a brush once the chocolate has fully set.