01 - 
                Using an electric mixer at medium speed, cream the softened butter with granulated sugar until the mixture is light and fluffy, approximately 3 to 4 minutes.
              
              
              
                02 - 
                Add eggs one at a time, mixing thoroughly after each addition. Blend in the vanilla extract until fully incorporated.
              
              
              
                03 - 
                In a separate bowl, whisk together flour, baking powder, baking soda, and salt. Gradually add to the wet mixture, mixing on low speed until just combined to avoid overmixing.
              
              
              
                04 - 
                Cover the dough with plastic wrap and refrigerate for at least 30 minutes to firm up.
              
              
              
                05 - 
                In a medium bowl, whip heavy cream with powdered sugar and vanilla extract using a hand mixer until stiff peaks form, about 3 to 5 minutes. Avoid overwhipping.
              
              
              
                06 - 
                Preheat oven to 175°C and line two baking sheets with parchment paper.
              
              
              
                07 - 
                Drop rounded tablespoon-sized portions of dough onto prepared sheets, spacing approximately 5 centimeters apart. Bake for 10 to 12 minutes until edges are lightly golden.
              
              
              
                08 - 
                Allow cookies to rest on baking sheets for 5 minutes before transferring to a wire rack to cool completely.
              
              
              
                09 - 
                In a microwave-safe bowl, melt chocolate chips with vegetable oil in 30-second intervals, stirring between each until smooth, about 1 to 2 minutes total. Let cool slightly.
              
              
              
                10 - 
                Spread a generous dollop of whipped cream filling onto the flat side of one cookie, then top with a second cookie, pressing gently to evenly distribute filling to edges.
              
              
              
                11 - 
                Drizzle or dip the assembled cookie sandwiches with the slightly cooled chocolate glaze to finish.