Whisk together flour, cocoa, baking soda, baking powder, salt and sugar.

Beat in the butter and egg until dough comes together.

Place between 2 sheets of parchment paper and roll out to between 1/8 and 1/4 inch thick.

Place in freezer for 15 minutes.

Preheat oven to 375.

Use a 2" cookie cutter and make cookies.

Place on parchment lined cookie sheet.

Bake for 9 minutes.

Allow to cool completely.

Cream together butter, vanilla and sugar.

Gradually beat in the sugar.

Continue beating until fluffy.

Transfer filling to piping bag with round tip.

Pipe filling onto a cookie to nearly cover.

Place another cookie on top of the filling and lightly press.