Combine oats, sifted flour, sugar and coconut in a large bowl. Combine butter and golden syrup in a saucepan and stir over medium heat until melted and combined. Mix bicarbonate of soda with boiling water in a small bowl, then stir into butter mixture. Pour into dry ingredients and mix until combined

Place half tablespoonfuls of mixture on baking paper lined trays, allow room for spreading, and press to flatten. Cook at 150°C for 15-20 minutes or until golden brown. Transfer to a wire rack to cool completely

To make the filling, beat cream cheese, extra golden syrup and milk together in a bowl until smooth. To serve, pipe or spread Golden Syrup Cream onto Anzac Biscuits and sandwich together