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Preheat oven to 350F.
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Start with the cookies.
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In a medium bowl, whisk together the flour, baking powder, baking soda and salt.
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In a large bowl, cream together butter and peanut butter.
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Beat in the sugars until fluffy, then add in the eggs one at a time, waiting until each is fully incorporated before adding the next.
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Stir in vanilla extract.
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Working at a low speed, mix in the flour, followed by the oats (if you dont have quick-cooking, pulse whole rolled oats in the food processor to chop them up a bit).
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On a parchment-lined baking sheet, drop teaspoonfuls of batter (roughly 3/4-in.
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sized balls), leaving about 2 inches between each to allow for spread.
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Bake for about 10 minutes, until cookies are a light golden brown.
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Cool on baking sheet for 5 minutes, making small holes in 1/2 of the cookies (for the tops of the sandwiches) before they set up.
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Transfer to a wire rack to cool completely.
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Once cookies have cooled, make the filling.
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In a large bowl, cream together smooth peanut butter, butter and confectioners sugar until very smooth.
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Spread 2-3 tsp onto half of the finished cookies and sandwich with the remaining halves.
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If you chose to make yours with GS-lookalike holes in some of the cookies, use these as the tops of the sandwiches.
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Store in an airtight container.
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Note: Use unsalted butter with this recipe, as different brands of peanut butter can vary hugely in salt content and its possible youll end up with a too-salty cookie with the salted butter, salted peanut butter and added salt.
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If you must use salted butter and are using brand of peanut butter that seems a bit salty, you can always reduce or eliminate the added salt.
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Personally, I like the salty sweet combination with peanut butter, but its only fair for me to give a little warning just in case!