Powder the sugar and mix it with butter to make a thick cream. Keep this aside.
Crush the marie biscuits into fine powder in a mixer grinder.
In one cup of boiled water add 2 1/2 tbsp of coffee powder.
Use this solution to make a dough with crushed marie biscuits
Roll out small amounts of the dough(as in making chappathis but a little thicker and a little bigger) on a sheet of aluminium foil or butter paper.
Now evenly spread the butter-sugar cream over this and fold from ends toward center to make layers of cream and biscuit(Do not roll it with the aluminium foil).
Wrap this roll in the aluminium foil and freeze for 1-2 hours.
After freezing, cut the roll into thin slices and serve cold.