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1
Heat oven to 375F (190C).
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2
Line baking sheets with aluminum foil, coat with cooking spray.
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3
COOKIES: Mix flour, baking powder, baking soda and salt in bowl.
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4
Beat butter and sugar in second bowl until creamy, 1 minute.
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5
Beat in vanilla and eggs; beat 30 seconds.
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6
On low speed, beat in cocoa.
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7
Alternately beat in flour mixture and and milk in 3 additions.
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8
Drop two tablespoons mixture per cookie onto prepared sheets, spacing 3 inches apart.
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9
Shape each into 2 1/4 inch rounds (keep each equal since they will be sandwiched).
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10
Bake in oven for 12 to 14 minutes or until cookies spring back when touched in center.
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11
Cool on sheets 5 minutes.
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12
Remove cookies to rack to cool completely.
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13
CREAM FILLING: Stir flour and milk in saucepan until smooth.
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14
Bring to simmering over medium heat.
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15
Whisking, until thickened and bubbly; cook 1 minute.
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16
Remove from heat.
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17
Whisk in 2 tablespoons butter until smooth.
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18
Press waxed paper directly on surface.
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19
Let stand until cool to touch, about 45 minutes.
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20
Beat remaining 6 tablespoons butter, vanilla and confectioner's sugar into small bowl until smooth, about 1 minute, scraping bottom and side of bowl as needed.
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21
Add milk mixture; beat 1 minute or until smooth and fluffy.
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22
Sandwich together pairs of cookies with 2 tablespoons filling, pressing lightly until filling begins to show around edges.
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23
Decorate whoopie pies if desired.
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24
Store between sheets of waxed paper in airtight containers in refrigerator up to 3 days or in freezer up to 1 month.