Preheat Oven: Begin by preheating your oven to 350°F (175°C). Line a baking sheet with parchment paper.

Cream Butter and Sugar: In a mixing bowl, cream together the softened unsalted butter and granulated sugar until light and fluffy.

Add Eggs and Vanilla: Incorporate the eggs one at a time into the butter-sugar mixture, beating well after each addition. Add vanilla extract.

Combine Dry Ingredients: In a separate bowl, whisk together the all-purpose flour, baking powder, and salt.

Mix Ingredients: Gradually add the dry ingredients into the wet mixture, stirring gently.

Scoop Dough: Using a cookie scoop, drop dollops of dough onto the prepared baking sheet.

Bake: Bake for 15-20 minutes until edges are lightly golden. Transfer to a wire rack to cool.

Prepare Cream Filling: Whip the heavy cream and powdered sugar until soft peaks form.

Fill Cookies: Spoon or pipe the cream filling onto half of the cooled cookies and sandwich with the remaining cookies.

Make Chocolate Glaze: Melt the semi-sweet chocolate chips and unsalted butter in a microwave-safe bowl.

Glaze Cookies: Dip the tops of the filled cookies into the chocolate glaze and let set on a wire rack.