Combine all the powders (flour, cocoa, sugar, ginger, cinnamon, nutmeg, cloves, yeast and salt) in a bowl and mix, then add the slightly softened butter in cubes.
Work quickly until you obtain a homogeneous dough, then cover with cling film and leave to rest in the fridge for 1 hour.
Take the dough and roll it out with a rolling pin on a lightly floured work surface, then cut out the hats using the mould.
Place the hats on the baking tray lined with baking paper, a little distance from each other, and cook for about 8-10 minutes in a preheated fan oven at 180°C, then remove from the oven and leave to cool completely.
Prepare the icing: combine icing sugar, cocoa and cinnamon in a bowl, mix, then add the water a little at a time: you should obtain a smooth and creamy, but dense mixture.
Decorate the hats as desired with icing and sprinkles.
The Befana cocoa biscuits are ready, let them dry completely before serving.