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1
MAKE THE FILLING In a medium bowl, sift together the flour, cocoa and salt.
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2
In a standing electric mixer fitted with a paddle, cream the butter with the sugar until fluffy.
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3
Gradually mix in the dry ingredients at low speed.
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4
Turn the dough out onto a lightly floured work surface and knead lightly.
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5
Pat the dough into an 8-inch square.
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6
Wrap in plastic and refrigerate until very firm, at least 4 hours or overnight.
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7
Preheat the oven to 350.
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8
Cut the dough into quarters; work with 1 piece at a time and keep the rest chilled.
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9
On a lightly floured surface, roll out the dough to an 8-inch square about 1/3 inch thick.
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10
Using a sharp knife, cut the dough in quarters.
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11
Cut each square in quarters again.
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12
Transfer the 16 square cookies to an ungreased cookie sheet and bake for about 15 minutes, or until firm.
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13
Let the cookies cool on the sheet for a few minutes, then transfer them to a rack to cool completely.
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14
Repeat with the remaining 3 pieces of dough.
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15
In a large bowl, using a wooden spoon, beat the butter with the confectioners' sugar until thick and creamy.
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16
Spread the underside of each of 32 cookies with 2 teaspoons of the filling.
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17
Top each with a second cookie to make a sandwich.
