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For the cookies:
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Note the cookie dough may require 1 hour of refrigeration time. Line baking sheets with parchment paper or Silpat mats.
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In a bowl combine flour, cocoa powder, baking powder and salt. Set aside.
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In the bowl of a stand mixer cream butter for 3 minutes, until fluffy. Add sugar, vanilla, Bailey's (optional) and egg and beat until incorporated. Slowly add the flour/cocoa mixture and mix until well combined.
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Scoop 1 tablespoon-sized portions of dough and roll into balls. Toss balls in sugar. Place balls on the prepared trays leaving about 2 inches between them. Press with the bottom of a glass to flatten cookies.
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If the dough is very soft, I recommend you chill cookies for 1 hour, so they don't spread when baking.
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Preheat oven to 375 F.
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Bake cookies for 9-10 minutes. Transfer to a cooling rack and let the cool completely.
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For the mascarpone cream filling:
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In a small bowl, using a wooden spoon or a rubber spatula mix together mascarpone cheese and sugar until smooth.
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In the bowl of a stand mixer beat heavy cream until stiff peaks form. Gently fold whipped cream into the mascarpone mixture. Mix in the espresso.
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To assemble the cookies:
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Fill a piping bag with the filling. Pipe a small amount of the filling onto the bottom of half of the cookies (the amount should be around 1 tablespoon). Top the filling with another cookie to create a sandwich. Sprinkle some cocoa powder over the top.