COOKIES:

2 c. all-purpose flour
1 c. butter, softened
1/3 c. whipping cream
Granulated sugar for dipping

FILLING:

3/4 c. powdered sugar
1/4 c. butter, softened
1 to 3 tsp. milk
1 tsp. vanilla extract
Food coloring (optional)

For cookies, in small mixer bowl, combine flour, butter and whipping cream. Beat at low speed, scraping bowl often, until well mixed, 2 to 3 minutes. Divide dough into thirds. Wrap in waxed paper. Refrigerate until firm.

Heat oven to 375 degrees. Roll out each 1/3 of the dough on well-floured surface to 1/8 inch thickness. Cut out with 1 1/2 inch round cookie cutters. Dip both sides of each cookie in granulated sugar. Place 1 inch apart on ungreased cookie sheets. Prick with fork. Bake for 6 to 9 minutes or until slightly puffy but not brown. Cool 1 minute on cookie sheet; remove.

FOR FILLING; in small mixer bowl, combine powdered sugar, butter, milk and vanilla. Beat at medium speed, scraping bowl often, until smooth, 1 to 2 minutes. Color filling. Spread 1/2 teaspoon of filling over bottoms of half of the cookies. Top with remaining cookies. Makes about 4 1/2 dozen cookies.