Heat oven to 375 degrees F. Cut butter into flour in a medium mixing bowl till pieces are the size of small peas. Sprinkle 1 tablespoon of the cream over part of mixture. Gently toss with a fork and push to side of bowl. Repeat till all is moistened. Form into a ball.

Roll dough on a lightly floured surface till slightly less than 1/8 inch thick. Cut into rounds with a scalloped 1 3/4-inch round cookie cutter. Place cutouts 1 inch apart on an ungreased cookie sheet. With a fork, prick four parallel rows in each cutout. Bake for 8 to 10 minutes or till edges just begin to brown. Transfer to wire racks and cool.

Spread a scant 1 teaspoon Powdered Sugar Frosting on the flat side of half of the cookies. Top with the remaining cookies, flat sides down. Sprinkle with powdered sugar. Makes 20 sandwich cookies.

Stir together 1 cup sifted powdered sugar, 1 tablespoon softened butter (no substitutes), 1/2 teaspoon vanilla, 1 drop food coloring, and enough light cream or half-and-half (about 1 tablespoon) to make a spreadable frosting.

Place unfilled cutouts in layers separated by waxed paper in an airtight container; cover. Store at room temperature up to 1 week or freeze up to 3 months. Fill just before serving.