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For the cookies cream the butter with the sugar for a few minutes. Then add the egg and honey and mix well. Add flour, cornstarch, cocoa, baking soda and baking powder and mix until you get a dough. Wrap in plastic wrap and chill for at least half an hour or overnight.
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Line two baking sheets with parchment paper, preheat oven to 200 degrees Celsius.
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Divide dough into two parts, put one part back in the fridge before using. Roll out second part to about 2 millimeters and cut out round cookies with 5-6 centimeters in diameter. This can be done with a cookie cutter or glass. You should get 30 cookies in total or even more, I get about 40. Bake one baking sheet at the time for about 8-10min. Let cookies cool.
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For the filling look for two cookies of the same size and place about one teaspoon of dulce de leche onto the bottom one before sandwiching together.
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Chop semi-sweet chocolate and melt with butter and orange zest on low heat. Dunk each sandwich cookie into the chocolate and let cool off on parchment paper before serving.