Ingredients

2/3 cup all-purpose flour 

1 tablespoon finely ground espresso beans 

1/8 teaspoon coarse salt 

6 tablespoons unsalted butter, softened 

1/4 cup confectioners' sugar, plus more for dusting 

1/4 teaspoon pure vanilla extract 

1/3 cup heavy cream 

2 1/2 ounces milk chocolate, finely chopped 

Unsweetened cocoa powder, for dusting 

Preparation

Whisk flour, espresso, and salt in a bowl. Put butter and sugar in the bowl of an electric mixer fitted with the paddle, and mix on medium-high speed until pale and fluffy. Mix in vanilla. Add flour mixture; mix on medium-low until dough comes together. Shape into a disk, and wrap in plastic. Refrigerate 30 minutes.

Preheat oven to 350 degrees. Let dough stand at room temperature 10 minutes. Roll between sheets of parchment to 1/8 inch thick. Cut out rounds with a 1 1/8-inch cutter; space 1/2 inch apart on baking sheets lined with parchment. Reroll scraps; cut out. Freeze 10 minutes.

Bake until set but not browned, about 9 minutes. Let cool on sheets 5 minutes. Transfer to wire racks; cool completely.

Bring cream to a simmer in a saucepan. Pour over chocolate in a bowl; stir until smooth. Press plastic wrap onto surface; refrigerate at least 4 hours (up to overnight). Whisk to soft peaks before using.

Transfer filling to a pastry bag fitted with a 1/4-inch plain round tip. Pipe about 1 teaspoon filling on bottoms of half the cookies; sandwich with remaining cookies. Dust with cocoa and sugar.