Crush the biscuits in a double-lined zip-lock bag using a rolling pin until you have a mix of fine crumbs and small chunks.
In a saucepan, add the butter, cocoa powder, sugar, and vanilla. Heat over medium, stirring constantly until the butter is melted and the sugar has completely dissolved.
Remove from the heat and stir in the crushed biscuits until well combined.
Line a square slice tin with baking paper. Press the mixture firmly into the tin and smooth the top.
Refrigerate for 30 minutes until firm.
For the icing, sift the icing sugar and cocoa powder into a bowl. Add the softened butter and milk, then beat until light and fluffy.
Spread the icing evenly over the chilled slice and sprinkle with desiccated coconut if using.
Return to the fridge until set, then slice and serve.