In a heavy-bottomed saucepan, combine the butter, honey, and sugar. Cook over medium heat, stirring until melted and bubbling. Reduce heat to low, add the baking soda, and stir well. The mixture will foam and lighten in color. Continue stirring until it reaches a light caramel hue.
Slowly pour the hot honey mixture into the eggs, whisking constantly to prevent curdling. Sift in the cocoa powder and whisk until smooth. Then sift in the flour and salt, mixing until a soft, slightly sticky dough forms. Wrap in plastic and chill for 1 hour or overnight.
Preheat the oven to 180C (355F). Divide the dough into 10–13 pieces. Roll each piece on a floured surface to 2–3 mm thickness. Cut circles for the tree layers with diameters of 18 cm (7 in), 17 cm (6.7 in), 16 cm (6.3 in), 15 cm (5.9 in), 14 cm (5.5 in), 13 cm (5.1 in), 11 cm (4.3 in), 9 cm (3.5 in), 8 cm (3.1 in), 7 cm (2.8 in), 5 cm (2 in), 4 cm (1.6 in), and 3 cm (1.2 in).
Place several layers on a parchment-lined baking sheet (they can be close together as they don’t spread) and bake one sheet at a time (I managed to bake on two sheets) for about 4-5 minutes, until puffed and no longer shiny. Layers will be flexible when hot and firm slightly as they cool. Transfer to a rack to cool completely.