Preheat your oven to 160°C or 320°F.
Cream together the butter and icing sugar using an electric whisk or stand mixer (Note 3)
Incorporate the ground nuts, cinnamon, cloves, cocoa powder and lemon zest into the mixture and add vanilla essence if using.
Add the flour to the bowl and mix until a dough is formed.
Lightly dust a clean surface with flour and roll out the biscuit dough until approx 7mm thick.
Cut the dough into festive shapes (stars, Christmas trees or snowflakes) and place onto a baking sheet lined with parchment paper or a silicone mat. (Note 4)
Roll the remaining scraps of dough into a ball, roll out and cut into shapes. Repeat this process until all dough has been cut into biscuits.
Bake the biscuits in the middle of the oven for 20 minutes until slightly golden. (Note 5)
Remove the biscuits from the oven when they are ready and gently place on a wire rack to cool
Prepare the dusting mixture by combining icing sugar and vanilla sugar.
When the biscuits are cool, place each one into the bowl of vanilla icing sugar until covered and gently dust off the excess.
Store the biscuits in an airtight tin if you are not eating them straight away.