1 3/4 cups all purpose flour, plus more for work surface
1/4 cup unsweetened Dutch processed cocoa powder
1/2 tsp baking powder
1/4 tsp coarse salt
1 stick unsalted butter
1 cup sugar
1 large egg
1 tsp vanilla extract
1 bag white chocolate chips
1/2 cup heavy cream
Sift flour, cocoa powder, salt, and baking powder into a large bowl. Set aside. Put butter and sugar in bowl of an electric mixer fitted with the paddle attachment; mix on medium speed until creamy. Mix in egg and vanilla. Reduce speed to low. Add flour mixture; mix until just combined. Halve dough and wrap in plastic. Refrigerate about an hour.
Preheat oven to 325 degrees. Roll dough on a lightly floured surface to 1/8 inch thick. Cut into 1.5 inch squares. Space 1 inch apart on baking sheets lined with parchment paper. Refrigerate 30 minutes. Wrap scraps in plastic and refrigerate 30 minutes; reroll and cut. Bake until edges just begin to brown, about 12 minutes. Cool on sheets on wire racks.
Put 9 oz chocolate in medium bowl. Bring cream to a boil. Pour over chocolate; let stand 5 minutes. Stir until smooth. Chill until spreadable, about 1 hour, stirring occasionally. Spread onto bottom half of the cookies. Sandwich with remaining cookies.
Melt remaining chocolate over a double boiler. Fill a small pastry bag fitted with a round tip with melted chocolate. Decorate cookies. Refrigerate in an air tight container for up to one week.
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