In a small bowl, beat the butter, flour and cream. Cover and refrigerate for at least 1 hour.
On a lightly floured surface, roll out dough to about 1/4-in. thickness. Cut with a small floured cookie cutter in circles or whatever shape you'd like.
Place 1 inch apart on ungreased baking sheets. Sprinkle the tops with sugar, either white or colored. Prick each cookie 3-4 times with a fork.
Bake at 375° Fahrenheit for 7-8 minutes. Allow the cookies to rest on the pans for 3-5 minutes, then move to wire racks to cool completely.
Make the frosting:
Use a hand mixer to combine the butter, powdered sugar, vanilla and enough cream to get a nice, spreadable consistency.
Use food coloring to tint the frosting whatever color you'd like.
Carefully spread the frosting on the bottom of half of the cookies, then top with remaining cookies.
Store in an airtight container.
If you are having trouble handling the tender dough, roll the dough into a log about 1 1/4" in diameter, wrap in waxed paper and refrigerate the dough for one hour. Then slice with sharp knife or use dental floss to easily slice through. No cutter needed! This recipe yields different amounts depending on how big your cookie cutters are. The smaller the cookie cutter, the better!The calories shown are based on the recipe making, with 1 serving being 1 cookie sandwich. Since different brands of ingredients have different nutritional information, the calories shown are just an estimate. **We are not dietitians and recommend you seek a nutritionist for exact nutritional information.**