Using an electric mixer, cream the butter, sugar and golden syrup until lightened in colour and thickened, approximately 4 minutes.
Add the flour and baking powder and fold gently to combine. Wrap the dough ball up in plastic wrap and place into the fridge for 30 minutes to rest.
Preheat a fan forced oven to 160C and line two baking trays with canola oil spray and baking paper.
Roll the dough out to 1.5cm thick and cut the dough using a 5cm round cookie cutter. Place onto the baking trays and cut a smaller sized hole in the circle for the boiled lollies to go into. Using a piping tip, cut a small hole so that a ribbon can be threaded through.
Place a boiled lolly into each window and place into the oven for 12 minutes or until the lollies have melted down and the cookies are golden brown. Allow to cool.
Thread a piece of Christmas string through the ribbon hole and hang on the tree.
