Preheat the oven to 190C/375F/Gas mark 5
Cream together the butter, essence and sifted icing sugar until smooth. Sift in the dry ingredients. Roll two level teaspoons of the mixture into a ball, place onto a greased baking tray, Press lightly with a fork. Repeat with the remaining mixture. Allow about 5cm between biscuits. Bake for about 12 minutes or until browned. Join the shortbread biscuits with cream filling.
Cream Filling: Beat the butter, essence and condensed milk in a bowl until combined, gradually beat in the sifted icing sugar.