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

In a large mixing bowl, cream together softened unsalted butter and granulated sugar until light and fluffy (about 3-5 minutes).

Incorporate eggs one at a time, mixing thoroughly after each addition, then add the vanilla extract and continue mixing.

In a separate bowl, whisk together all-purpose flour, baking powder, and salt. Gradually add the dry mixture to the wet mixture until just combined.

Drop rounded portions of the cookie dough onto the baking sheet, leaving about 2 inches of space between each ball.

Bake for 15-20 minutes or until edges are lightly golden. Remove from oven and allow to cool on a wire rack.

In a chilled mixing bowl, whip heavy cream and powdered sugar until soft peaks form for the filling.

Take half of the cooled cookies and pipe or spread the whipped cream filling on the flat side, then top with the remaining cookies.

In a microwave-safe bowl, combine chocolate chips and unsalted butter for the glaze. Microwave in 30-second intervals until smooth.

Dip the tops of the filled cookies into the warm chocolate glaze, allowing excess to drip back, then set on the wire rack to harden.