Empty the yoghurt into a bowl, set aside. Rinse out and dry the yoghurt pot, use as a measuring cup.
Place the icing sugar, butter and egg in a bowl, beat for approx. 3 mins. using the whisk on a mixer. Stir in 1 tbsp of yoghurt. Finely chop the pine nuts, mix with the flour, coconut flakes, baking powder and salt, mix into the butter mixture, combine to form a dough. Flatten the dough, cover and chill for approx. 30 mins.
To cut out the biscuits
Roll out the dough in batches between two sheets of baking paper to approx. 4 mm thick. Cut out approx. 12 circles (approx. 6 cm in diameter) and approx. 12 squirrels, place on two baking trays lined with baking paper.
Approx. 10 mins. per tray in the centre of an oven preheated to 200°C. Remove from the oven, leave the biscuits to cool on a rack.
Pour the icing sugar into a small bowl, stir in approx. 2 tbsp of the reserved yoghurt to make a thick icing. Using a teaspoon, coat the edges of the biscuits with the icing, sprinkle with the coconut flakes. Use writing icing to draw on the eyes and mouth. Add a Smartie for the nose and pine nuts for the ears and teeth.
Use writing icing to draw on the eyes. Coarsely chop the chocolate, place in a thin-sided bowl and suspend over a gently simmering bain-marie, ensuring that the bowl does not touch the water. Melt the chocolate, stir until smooth. Decorate the tail using a teaspoon.