1.Preheat oven to 180°C (160°C fan forced). Grease two oven trays, line with baking paper.
2.Beat butter and sifted icing sugar in a medium bowl with an electric mixer until pale and creamy. Add honey, beat until well combined.
3.Stir in combined sifted flour, cornflour and cinnamon until mixture forms a soft dough. Knead gently on a lightly floured surface until smooth. Divide dough in half, wrap each half in plastic wrap, refrigerate 30 minutes.
4.Roll dough between two sheets of baking paper until 5mm (¼-inch) thick. Using the fluted cutter, cut out 10 cookies. Using the embossed cutter, cut out another 10 cookies, re-rolling dough scraps until all dough is used.
5.Place cookies 2.5cm (1-inch) apart on oven trays. Bake for 12 minutes or until light golden. Stand on trays for 5 minutes, before transferring to a wire rack to cool.
6.Meanwhile make orange cream. Beat butter and sifted icing sugar in a small bowl with an electric mixer until smooth. Beat in orange juice.
7.Place orange cream into piping bag, pipe orange cream on the plain cookies, then top with the embossed cookies.
Embossed cookie cutters come with assorted messages and are available from cake decorating and kitchen shops, and most larger department stores. Or, you can stamp a message with individual letters into the cookie dough. You need a 7.5cm (3-inch) round fluted cutter, a 7.5cm (3-inch) embossed cookie cutter and a piping bag fitted with a 1cm (½-inch) plain tube.