Preheat oven to 180 °C (350 °F). Grease a baking tray or line it with baking paper.
Cream butter and sugar until light and fluffy.
Beat in eggs one at a time, then add vanilla essence.
Sift flour and baking powder together, fold into the butter mixture to form a soft dough.
Shape dough into small balls (about 3 cm diameter). Place on the tray with some space between them.
Bake for 10–12 minutes or until lightly golden. Remove and let cool.
Spread apricot jam on the flat side of half the cooled biscuits. Sandwich with the other half.
Roll the sandwiched Ystervarkies in desiccated coconut to cover completely.