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1
Sift the flour, baking powder and salt into a medium bowl.
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2
Beat the butter and sugar in a large bowl with a mixer on medium-high speed until light and fluffy, 3 to 5 minutes.
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3
Add the egg and vanilla; beat until combined.
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4
Reduce the mixer speed to low; add the flour mixture in 2 batches, beating after each, until just incorporated.
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5
Divide the dough between 2 sheets of plastic wrap; form into disks.
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6
Wrap and refrigerate until firm, at least 1 hour.
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7
Make the filling: Bring the heavy cream to a simmer in a small saucepan over medium heat.
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8
Pour over the chocolate in a medium bowl and let stand 2 minutes; stir until smooth.
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9
Set aside.
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10
Working with 1 disk at a time, roll out the dough between floured sheets of parchment paper until about 1/8 inch thick; chill 15 minutes.
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11
Line 2 baking sheets with parchment.
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12
Cut out circles with a 2-inch cutter; transfer to the baking sheets.
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13
Gather the scraps and refrigerate until firm; reroll once to cut out more cookies.
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14
Chill the cutouts 30 minutes.
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15
Position racks in the upper and lower thirds of the oven and preheat to 350 degrees F. Bake, switching the pans halfway through, until just golden, about 12 minutes.
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16
Let cool 5 minutes on the baking sheets, then transfer to racks to cool completely.
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17
Briefly beat the filling with a mixer on medium-high speed until thick, 30 seconds.
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18
Chill until cold, about 1 hour.
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19
Sandwich between the cookies and roll the edges in sprinkles.
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20
Photograph by Andrew Purcell