2 c. flour
1/2 c. cocoa
1 1/2 tsp. baking soda
1/4 tsp. salt
1/2 c. butter
1 c. sugar
1 egg
1/2 tsp. vanilla
1 c. milk
1/2 c. softened butter
1 c. confectioners' sugar
1/2 tsp. vanilla
2 egg whites
1 1/4 c. confectioners' sugar

Sift together first 4 ingredients. Cream butter and sugar. Add 1 egg and vanilla. Alternately beat in flour mixture and milk until smooth. Drop by tablespoonfuls onto ungreased baking sheets to form 24 rounds. Bake at 425 degrees for 7 minutes or until done. Remove from sheets. Cool on wire racks.

Cream 1/2 cup butter until light. Gradually beat in 1 cup confectioners' sugar. Add 1/2 teaspoon vanilla. Beat 2 egg whites until foamy. Beat in 1 1/4 cups confectioners' sugar until blended. Thoroughly combine both mixtures. Spread on flour side of 12 rounds. Top with remaining rounds. Store in refrigerator.