Stir the flour, cocoa powder, nutmeg and orange zest together in a bowl. Add the nuts and stir to mix.
Melt the butter with the sugar, cream and honey in a medium saucepan over low heat. Remove from the heat and stir in the nut mixture.
Let the batter cool for 20 minutes stirring occasionally.
Preheat the oven to 325 degrees and line your cookie sheets with parchment paper.
Using 1 teaspoon of batter for each cookie place six dabs on the parchment paper. Use a wet finger to flatten them and make them circular.
Bake the cookies for 8-10 minutes until they are just beginning to brown around the edges. You want the cookies to snap when they are cooled so you may need to make a test cookie or two to get the time right.
Remove the cookies from the oven and use a knife or spatula to reshape any cookies which have baked in an odd shape.
Let the cookies cool on the parchment paper for 1-2 minutes and then move them to a wire rack to cool completely.
Repeat, using fresh parchment paper each time, until all the cookies are made.
Once the cookies have cooled, melt 8-10 ounces of semi-sweet chocolate over hot water or in the microwave.
Spread chocolate on the back of each cookie and leave to set, chocolate side up on parchment paper. If you like you can make sandwich cookies or drizzle additional chocolate on the top of the cookies after the back has set.