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Yield: about 9 to 11 sandwich cookies

1/2 cup (1 stick) butter, room temperature
1 cup sugar
1 large egg
1 cup evaporated milk
1 teaspoon vanilla extract
2 cups all-purpose flour
1/2 teaspoon salt
1/2 cup cocoa powder
1 1/2 teaspoons baking soda
1/2 teaspoon baking powder
Filling:
1/2 cup (1 stick) butter, room temperature
1 cup powdered sugar
1/2 teaspoon vanilla extract
1 cup marshmallow crème

Cook's notes: If desired, add 1/2 cup peanut butter to the filling.

Procedure:
1. Adjust oven rack to middle position and preheat oven to 350 degrees. Line baking sheet(s) with parchment paper.

2. In large bowl of electric mixer, cream butter and sugar on low speed until combined using the flat paddle. Increase speed to medium-high and beat until light in color, scraping down sides with a rubber (or silicone) spatula as needed. Add egg and mix to incorporate, scraping down sides if needed. Add evaporated milk and vanilla on low speed in two batches; beat on medium speed and scrape the bowl as needed.

3. In a separate bowl or on a sheet of waxed paper, sift together flour, salt, cocoa powder, baking soda and baking powder. Add the dry ingredients and mix on slow speed at first; increase speed to medium and beat until well incorporated. Place batter in medium-size plain pastry bag. Pipe the batter into circles the size of a silver dollar on prepared baking sheet. Bake until the cookies feel set or firm to the touch, about 12 to 14 minutes. Let cool to room temperature on wire rack. Meanwhile, prepare the filling.

4. In large bowl of electric mixer, use paddle attachment to cream together the butter, powdered sugar and vanilla until fluffy and no lumps of butter are present. Add marshmallow crème and mix to blend. Put filling in pastry bag.

5. Match the cookies together by size. Make sure they are as consistent as possible in diameter. Pipe the filling on the flat side of one cookie. Take the other cookie and sandwich them together. Repeat this until all of the cookies are filled. Refrigerate cookies in an airtight container to prevent drying out.

Source: Michael Owens, executive pastry chef, The Island Hotel, Newport Beach
Orange County Register newspaper, Feb. 24, 2011