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 leave on the heat for a further 6 minutes from the moment it starts boiling. After the 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.
Put the composition 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 and I'm sure you will be as it's hard to wait for such a divine desert, put 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.
You can add few other ingredients to it or replace the nuts with chia seeds, coconut flakes or desiccated coconut.The butter can also be replaced 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 ;-) !