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1
To make the filling: In a small saucepan, bring the cream to a boil over medium heat. Remove the pan from the heat and add the white chocolate, making sure it is all immersed in the cream. Let stand for 1 minute then whisk to completely melt the chocolate and incorporate it.
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2
Transfer the filling to a small bowl and let it stand for 6 hours, or until it thickens enough to spread. If the filling hardens too much, it can be rewarmed in the microwave.
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3
To make the cookies: Preheat oven to 350 F with racks in the upper and lower thirds. Line two baking sheets with parchment paper.
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4
In the bowl of a stand mixer fitted with the paddle attachment, mix the sugar, flour, cocoa powder, baking soda and salt on low speed until combined. With the mixer still on low speed, add the butter a few pieces at a time until it is all in the bowl. The dough will be sandy at first, but it will eventually begin to come together. When it does, stop the mixer.
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5
Transfer the dough to a work surface and form it into a block about 5 by 7 inches. Cut the block into 2 pieces. Working with one half at a time, roll the dough on a lightly floured work surface (I rolled mine on parchment to make clean-up easier) until it is 1/8-inch thick. Using a 2-inch round cookie cutter, cut rounds from the dough and place them 1/2 to 1 inch apart on the prepared baking sheets. You can re roll the scraps of dough once to cut more cookies.
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6
Bake for 12-15 minutes, rotating the baking sheets halfway through. (I baked all of my cookies for 12 minutes.) Remove the baking sheets from the oven and let the cookies cool on them for 4-5 minutes. (The cookies will be very soft and fragile when they come out of the oven so you won't be able to remove them successfully unless you wait a few minutes.) Transfer to a wire rack and let the cookies cool completely.
