Combine flour, 1/2 cup butter, 2 tablespoons sugar and whipping cream in bowl; beat at medium speed until well mixed. Add melted chocolate; continue beating until well mixed.
Divide dough in half. Wrap each half in plastic food wrap; flatten slightly. Refrigerate at least 1 hour until firm.
Heat oven to 400ºF.
Place sugar in shallow dish. Roll out dough, one-half at a time, on well-floured surface (keeping remaining dough refrigerated), to 1/4-inch thickness. Cut with small (1 1/4-inch) round cookie cutter. Place rounds in sugar; gently turn to coat both sides. Place cookies 1 inch apart onto ungreased cookie sheets. Prick each 3 times with fork.
Bake 5-6 minutes or until set. Let stand 1 minute on cookie sheets; remove to cooling rack. Cool completely.
Combine all filling ingredients in bowl. Beat at medium speed until creamy. Spoon 1 teaspoon filling onto bottom-side of 1 cookie; top with another cookie, bottom-side down. Repeat with remaining cookies.
*Substitute 2 (1-ounce) squares semi-sweet baking chocolate.
- If you chill dough longer than one hour, dough will be very hard and may crack when rolling. Allow dough to soften at room temperature until it rolls without cracking. Use enough flour so that the dough doesn’t stick to rolling surface.
- Use a deep bowl when beating filling so powdered sugar stays in bowl.