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1
In a large bowl, sift the flour and salt.
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2
Cream butter and powdered sugar in a bowl of a standing mixer until light and fluffy. Beat in vanilla.
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3
Reduce the speed to low and beat in the flour mixture until just incorporated.
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4
Gather dough and form a dish. Cover with plastic wrap and refrigerate for about 30 minutes to chill.
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5
Preheat oven to 350F. Line 2 baking trays with parchment paper.
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6
On a lightly floured surface, roll out the dough to 1/4 inch thickness. Cut into rounds using a floured cookie cutter. Place on the prepared baking sheets and place in the refrigerator for about 15 minutes.
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7
Bake the cookies for 8 to 10 minutes, or until cookies are lightly browned.
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8
Remove from oven and let the cookies cool a few minutes on the baking sheet before transferring them to a wire rack to cool completely.
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9
To prepare icing, whisk powdered sugar, corn syrup, lemon juice, vanilla and 1 tablespoon water in a small bowl until smooth. Add more water if needed.
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10
Transfer half the icing to another small bowl. Stir in cocoa powder. Thin with water if needed.
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11
Spread white icing on half of each cookie's flat side and cocoa icing on other half. Let stand until set, about 30 minutes.
