Mix the dry ingredients, the milk powder and cocoa and then sieve together into a bowl.
Separately, boil the water and the sugar to obtain a syrup which you need to leave on the heat for a further 6 minutes from the moment it starts boiling. After 6 mins remove the syrup from the heat, add the butter and stir until all butter has melted.
Meanwhile, put the nuts in a pan and slightly roast for 1 min by tossing them constantly. Be careful, due to high oil content, they burn fast. Let them cool for 2 minutes and then chop them slightly.
Pour the syrup over the dry ingredients mixture and mix well.
Pour the mixture into a tray lined with baking paper, level with a knife and let it cool for 4-5 hours. If you are in a hurry, which you may be in as it's hard to wait that long for such a divine dessert, put it in the fridge for 1 hour or so, or for even faster results, place it in the freezer for half an hour.
Cut it into your desired sizes and shapes and serve.
Notes
You can add a few other ingredients to it or replace the nuts with chia seeds, coconut flakes or desiccated coconut.The butter can also be substituted with organic coconut oil which can also be found in an odourless form in case you do not love coconut as much as I do ;-)