I used butterscotch chipits instead and Starbucks instant micro brew.
For the Filling:
1/2 cup heavy cream
8 ounces white chocolate, finely chopped
heaping 1/4 teaspoon instant espresso powder
For the Cookies:
3/4 cup granulated sugar
1 1/2 cup plus 3 Tablespoons all-purpose flour
3/4 cup plus 1 Tablespoon unsweetened cocoa powder
1/2 teaspoon baking soda
1 1/2 teaspoons salt
1/4 teaspoon instant espresso powder
15 Tablespoons (7 1/2 ounces) unsalted butter, but into 3/4-inch cubes, at room temperature
For the Filling:
In a small saucepan, bring the cream to boil over medium heat. Remove from the heat and add the white chocolate and espresso powder. Make sure all the chocolate is covered by the cream. Let stand for 1 minute, then whisk the white chocolate until completely melted.
Transfer the filling to a small bowl and let stand until room temperature. You’ll need the filling thicker to assemble the cookies, so cover the filling and place it in the refrigerator for 30 minutes or an hour, until a thick consistency is reached. If the filling hardens too much, it can be rewarmed in the microwave for a few seconds.
For the Cookies:
Position the racks in the lower and upper thirds of the oven and preheat the oven to 350 degrees F. Line two baking sheets with parchment paper.
In the bowl of a stand mixer fitted with a paddle attachment, combine the sugar, flour, cocoa powder, baking soda, salt and espresso powder and mix on low speed. With the mixer running, add the butter a few pieces at a time. The mixture will have a sandy texture at first and then will begin to form peddle-size pieces. As soon as the dough starts to come together, stop the mixer.
Form and roll the dough straight from the mixer. The dough becomes hard to work with if chilled.
Transfer the dough to a board and use the heel of your hand or a pastry scraper to shape the dough into a block about 5 by 7 inches. Cut the block into two pieces.
One at a time, roll each block of dough between two pieces of lightly floured parchment paper until about 1/8-inch thick. Using a cookie cutter, cut into 2 inch rounds. Place 1/2 to 1 inch apart on the prepared baking sheet. You can form and roll the dough scraps once after the first roll.
Bake for 12-15 minutes, rotating the sheets halfway through the baking. Remove from the oven and cool on the sheets for 2 to 5 minutes. Transfer the cookies to a cooling rack and let cool completely.
To Assemble the Cookies:
Place half of the cookies upside down on a work surface. Whip the filling lightly with a whisk to loosen it. It will lighten in color and fluff up. Don’t overwhip or the filling may begin to separate.
Transfer the filling to a pastry bag fitted with a 1/4-inch plain tip. I just scooped my filling out by the scant teaspoonful. Pipe or dollop one teaspoon of filling in the center of each upside down cookie. Gently, using your fingers, press the cookies together until the filling comes just to the edges.