In a standing mixer fitted with the flat beater, or in a large bowl with an electric hand mixer, cream together the butter and powdered sugar until fluffy.
Beat in the egg and extract.
In a separate bowl, whisk together the flour and salt. Gradually blend into the butter and sugar mixture.
Cover the cookie dough and refrigerate for one hour. Remove the dough from the refrigerator and roll the cookie dough to 1/4 -inch thickness on a floured surface. Cut out cookies using an oval or round cookie cutter. Place on a parchment paper-lined baking tray and bake until the edges are golden, 15-17 minutes. Let cookies cool.
In a microwave-safe bowl, place the chocolate chips. Melt at 70 percent power for 1 minute. Stir and continue to microwave, if necessary, just until the chocolate melts. Stir to fully melt.
Mix the cream and confectioner’s sugar into the chocolate and stir well.
On the underside of half of the cookies, spread some chocolate mixture and immediately sandwich with another cookie. Repeat with all of the cookies.