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Preheat to 375°F.
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Sift, and then, thoroughly mix the flour, cocoa, baking soda and powder, salt, and sugar.
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In a stand mixer, take beaten eggs and the butter and mix until fluffy.
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Add the dry ingredients in batches and mixing. Repeat the process until dough comes together in a mass.
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Roll out the dough on the counter (as you would bread). Take a cookie cutter of choice and cut out the cookies and place on a baking tray covered with non-stick spray.
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The cookies will expand so make sure they are a few inches apart.
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Bake for 9 - 11 minutes. Set baking sheets on a rack to cool.
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To make the cream, place butter and shortening in a mixing bowl, and at low speed, gradually beat in the sugar and vanilla.
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Turn the mixer on medium high and beat for 2 to 3 minutes until filling is light and fluffy.
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To assemble the cookies, take a spoon of cream filling and place a good size dollop into the center of one cookie. Place another cookie, equal in size to the first, on top of the cream.
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Lightly press on the top cookie to work the filling to the edges of the cookie.
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Continue this process until all the cookies have been sandwiched with the cream filling.
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Serve and enjoy with a glass of milk.