In a large bowl, sieve the flour and baking powder.
Add butter and both sugars to the stand mixer bowl and cream together for 4 to 5 minutes until sugar has dissolved.
Add 3 tablespoon milk and orange zest next and mix well.
Add the sifted flour and beat just until the flour comes together in a dough. Don't overmix.
Line a muffin tin with liners. Preheat oven to 350F.
Divide dough into 12 equal portions and using a rounded object (I used shot glasses) press the cookie dough in liners making a shallow cavity in between to resemble a small cup.
Bake for 10-12 minutes until the cookie cups start turning light brown.
While the cookie cups are baking, in a small bowl make the nut filling by mixing together chopped nuts, butter and cardamom.
Spoon 1 to 1.5 tablespoon of nut filling in each of the cookie cups. Press down to pack. Return to bake for another 3-5 minutes until nuts appear toasty.
Pull the cookie cups out of the oven and let stand to cool while you name the syrup.
Add honey, orange juice and water to a small pot and bring to slow simmer. Let simmer for 6-7 minutes. Take off the stove, mix rose water and cool for 5 minutes.
Spoon 1 to 1.5 tablespoons of syrup over the cookie cups. Finish with a drizzle of melted chocolate.