• Butter an 8 x 8 baking dish and line with parchment paper. Set aside.

For the Bottom Layer

• Set up a double boiler, a large heat proof bowl set over a saucepan of simmering water. Add butter and melt.
• Remove from the heat and add in sugar, cocoa powder, and salt. Whisk until combined. Slowly pour in the egg while whisking continuously. Return to heat and cook until mixture has thickened.
• Remove from the heat and add in graham cracker crumbs, coconut, and almonds. Stir to combine. Press the mixture into the prepared baking dish. Place in the freezer while preparing the middle layer.

For the Middle Layer

• If using the custard powder, add powdered sugar, butter, custard powder and 2 tbsp of heavy cream to a bowl. Use an electric mixer to whip until fluffy, adding an extra tbsp of heavy cream if needed.
• If using powdered milk option, add ¼ cup powdered milk and 3 tbsp of heavy cream to the bowl and combine with an electric mixer. Add in butter, powdered sugar, and vanilla and beat until light and fluffy.
• Spread mixture in an even layer over the bottom layer. Chill in freezer while preparing the last layer.

For the Top Layer

• Melt semi-sweet chocolate in a double broiler, stirring occasionally until melted and smooth.
• Spread mixture in an even layer over the middle layer. Chill until chocolate has set.
• Remove from the dish and cut into even squares. Store in an airtight container in the refrigerator.