In a medium mixing bowl, combine the dry ingredients. Add butter and milk and knead until the dough is soft but does not stick to your fingers. You might need to add more milk or flour, depending on your dough. I made these cookies twice using the same measurements and I had to add more flour the second time. Not sure why.
Line two large cookie sheets with parchment paper.
To make acorn halves, take a teaspoon of dough and form it into a pear shape following the shape of the spoon. Narrow the dough toward the end. The rounded side should be thicker. To easy remove dough from the spoon, dip the spoon into flour in between each cookie.
Place the acorn halves one –inch apart on prepared cookie sheets. Refrigerate for 10 minutes. Meanwhile, preheat oven to 400 degrees Fahrenheit.
Bake cookies until edges are slightly browned, about 7-8 minutes. Please note: oven temperatures vary. Keep a close eye on your cookies. Remove from oven and let cool completely.
Connect two acorn halves using fruit jam of your choice as glue.
Heat the oil in a small saucepan over medium-high heat. Add chocolate and stir until chocolate has completely melted.
Dip the rounded side of acorn cookies about one-third up, into the melted chocolate. Shake off the excess chocolate then roll into coconut flour or ground walnuts. You can ground the nuts in a food processor if you don’t have a nut grinder. Place cookies on waxed paper. Let the chocolate harden.