Preheat oven to 170 C. Line 2 baking sheets with baking paper.
Using an electric hand mixer, beat the butter and icing sugar together until soft and creamy.
Add the vanilla essence and sift in the custard powder and flour. Using your hands, mix to form a soft dough.
Using a teaspoonful at a time, roll the dough i the palms of your hands to form small balls. You should get 30 from this mixture.
Place 15 balls on each of the baking trays and press down on each with a fork. Bake for 15 minutes, remove and allow to cool.
You can serve the biscuits as is, or if you wish, make some icing sugar according to package instructions, then add a small amount to the flat side of half of the biscuits. Top each iced biscuit with a plain biscuit, flat side toward icing, to create a sandwich.
Serve immediately or keep in an airtight container for a couple of days.
Enjoy!