Prepare Basic Dough; divide dough in half. Cover and chill 2 to 3 hours or until easy to handle.

Preheat oven to 375 degree F. On a lightly floured surface, roll dough to a 1/8-inch thickness. Using desired 1-1/2-inch cutter, cut out dough. Place cutouts 2 inches apart on an ungreased cookie sheet. Bake in preheated oven for 8 to 10 minutes or until edges are lightly browned. Transfer cookies to a wire rack and let cool.

For filling, in a small bowl stir together the 2 cups powdered sugar, the butter, espresso powder, vanilla, and enough cream or milk to make a spreadable filling. Spread 1 teaspoon filling on the bottoms of half of the cookies. Top each spread cookie with a remaining cookie, bottom side down. Combine cocoa powder and the 1 tablespoon powdered sugar. Place mixture in a small sieve and sift over filled cookies. Makes about 40 sandwiches.

Combine 2 cups sifted powdered sugaqr, 2 tablespoons softened butter, 2 teaspoons espresso powder, 1 teaspoon vanilla, and enough milk to make a filling of spreadable consistency.

Place cookies in layers separated by waxed paper in an airtight container; cover. Store at room temperature for up to 3 days or freeze unfilled cookies for up to 3 months. Thaw cookies; fill and assemble cookies.