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For the ganache filling:
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In a double boiler or in the microwave, gently heat cream and chocolate together; stirring until completely smooth and combined (I did this in the microwave). Cover and chill for 30 minutes (or make the ganache several hours in advance and let it sit at room temperature until it reaches the proper spreading consistency).
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For the cookie dough:
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In the bowl of a stand mixer fitted with the blade attachment, beat butter on medium high speed for 30 seconds. Add sugar, baking powder, and salt. Beat until combined, scraping bowl as needed. Add egg and vanilla, beat to combine. Add flour until incorporated.
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Divide dough into two portions, adding sifted cocoa powder to one portion. Wrap each portion with plastic wrap and chill for 1-3 hours.
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Preheat oven to 375u00b0F. Roll each dough portion to 1/8-inch thickness on a lightly floured surface. Cut out desired shapes with floured cookie cutters, leaving the bottom halves solid (use the chocolate dough for the top of the sandwich cookies). Place cutouts 2 inches apart on ungreased cookie sheet.
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Bake in preheated oven for 8 minutes or until edges are set (tiny cutouts bake for 5-6 minutes). Transfer cookies to racks and cool completely.
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To assemble the cookies, spoon about 1 teaspoon of the ganache filling in the center bottom of each cookie and make a sandwich by adding a decorative top cookie. Sprinkle with powdered sugar if desired. To store, place unfilled cookies in an airtight container, separating layers with waxed paper, at room temperature for 3 days or frozen for up to 3 months. Thaw and fill with ganache just before serving.
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Recipe adapted from Better Homes and Gardens.
