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Make cookies:.
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In a medium bowl, sift together flour, instant espresso powder, and salt.
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Set aside.
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Melt chocolate in microwave safe bowl for 30 to 45 seconds.
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Stir until smooth.
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Set aside.
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In large bowl with electric mixer beat butter at medium speed about 30 seconds until creamy.
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Gradually add sugar and beat about 2 minutes until light and fluffy.
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Reduce speed to low and add egg, mix well.
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Scrap down sides of bowl as necessary.
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Mix in vanilla extract.
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Add melted chocolate mixture; mix until well blended.
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Add flour mixture in three additions, mixing just until blended.
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Transfer dough onto lightly floured work surface and divide it into two equal pieces.
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Shape each into a disc, wrap in plastic wrap and refrigerate for at least 2 hours or up to 24 hours, until firm.
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Position oven rack in center of oven.
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Heat oven to 325F Line 2 baking sheets with parchment paper.
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Remove one portion of dough from refrigerator and place on lightly floured work surface.
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Sprinkle about 1 tablespoon of flour on top of dough.
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Using lightly floured rolling pin, roll the dough to a thickness of 1/4-inch.
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Using a 2-inch round cookie or biscuit cutter, cut out several rounds and place 3/4-inch apart on prepared baking sheets.
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Form the remaining dough scraps into a ball and roll out again to 1/4-inch thickness.
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Cut several more rounds and place on baking sheets.
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Bake cookies, one sheet at a time, for 7 to 9 minutes.
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The cookies should be soft to the touch and no longer appear wet; do not over-bake.
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Transfer cookies to a wire rack and cool completely.
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Make buttercream:.
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In large bowl with electric mixer beat butter at medium speed until creamy, about 30 seconds.
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Gradually add confectionersi 1/2 sugar, Kahlua liqueur and vanilla extract; beat until blended.
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Scrape down sides of bowl.
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Increase speed to high and beat until buttercream is smooth and creamy, about 2 minutes.
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Assemble cookies:.
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Spread about 3/4 teaspoon of buttercream on underside of half of the cookies.
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Top with remaining cookies, keeping top of surfaces facing out and gently pressing cookies together to evenly spread filling.
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Serve immediately or store in refrigerator in an airtight container for up to one week.
