Preheat your oven to 350°F (175°C) and prepare a baking sheet lined with parchment paper.

Cream together 1 cup of softened unsalted butter and 1 cup of granulated sugar using an electric mixer for about 3-4 minutes.

Incorporate 2 large eggs one at a time, and blend in 1 teaspoon of vanilla extract until smooth.

Whisk together 2 cups of all-purpose flour, 2 teaspoons of baking powder, and ½ teaspoon of salt in a separate bowl.

Gradually mix the dry ingredients into the wet ingredients until just combined.

Scoop dollops of dough onto the prepared baking sheet, spacing them about 2 inches apart.

Bake for 15-20 minutes until the edges are lightly golden. Let cool on the baking sheet.

Whip 1 cup of heavy cream and ¼ cup of powdered sugar until soft peaks form.

Pipe the cream filling onto half of the cooled cookies and sandwich them with the remaining cookies.

Combine 1 cup of semi-sweet chocolate chips and 2 tablespoons of unsalted butter in a bowl, microwave until melted and smooth.

Dip the tops of the filled cookies into the chocolate glaze and place on a wire rack to set.