** Recipe from 
G-Free Foodie **
Cookies: 
* 6 oz. butter, room temperature
* 7 1/2 oz. sugar
* 3 oz. brown sugar
* 1 Tbl. salt
* 3/4 tsp. baking powder
* 1/2  tsp. baking soda
* 2 tsp. instant coffee powder
* 1 Tbl. vanilla extract
* 5 egg yolks
* 8 oz. rice flour, sifted
* 6 oz. cocoa powder, sifted
* cocoa for rolling out the dough
* a few tsp. of hot water or coffee
Filling:
* 6 oz. butter or shortening
* 10  oz. powdered sugar, sifted
* 1 Tbl. vanilla extract
* 1/4 tsp. salt
Heat oven to 350.  Using a hand or stand mixer, cream together butter & sugars,   along with salt, baking soda, powder, espresso, and vanilla bean   seeds, just until combined.  Then (while still mixing) add in vanilla & yolks, one  at a  time. Once mixed in, use a spatula to scrape bowl  down. Turn mixer back on. While mixing, add flour & cocoa. Mixture will be quite stiff, but continue mixing   on low until uniform.  Divide dough in half, flatten each portion into a disc & wrap with plastic and refrigerate about 30 min. or up to a week.   If cookie sheets are dinged up or uneven, line them with  parchment  paper to create a flat surface for the cookies. Otherwise,  simply have  two, ungreased sheet pans at the ready.  Using cocoa powder instead of flour for dusting, roll  dough  to 1/8” thickness. (Thickness is very important, so check with  a  ruler! Two 1/4” wafers plus filling will give you a Fauxreo that’s   nearly an inch thick. No good!)  Slide an offset spatula between rolled dough & counter,  this  will loosen dough from any places where it might be sticking.  Use a  2” round cutter to punch out wafers. Use a butter knife to  help  lift and transfer cookies to pans.
Cookies will not spread very much during baking, so you can place them quite close together. Set aside.  Gather up, knead, and re-roll scraps, likewise arranging on a cookie sheet.
If you want a decorated top on your cookie, follow the next steps!!  (If you prefer a smooth-top cookie, then skip to baking!! :)  Now gather up any remaining dough (about 3 oz) and transfer it to a   mixing bowl. Add a little hot water or coffee, just a teaspoon at a   time, and mix until dough has been thinned into a paste. You can   always add more liquid, but you can’t take it away, so add slowly and   let each addition mix in fully before adding more.  When mixture has reached a consistency like frosting, transfer  it  to a piping bag fitted with a very small tip, or a zippy bag that has   just a tiny hole poked in the corner. Use a heavy duty zippy bag, thin   sandwich bags will burst during piping.  Pipe some sort of design atop each cookie.  Bake the cookies for about 12 min.  
While the cookies are cooling, make up the filling.  With a hand or stand mixer, cream together the shortening/butter &   powdered sugar, along with vanilla & salt. Scrape down bowl   occasionally as you mix, and then let mixer run, on med. speed, about 10 min. Mixture will become very fluffy and white over   this time, and will also become less gritty.  Transfer filling into a pastry bag fitted with a plain tip.   Alternately, you can portion the filling with a melon-baller sized ice   cream scoop, or by using zippy bag with the corner snipped off as a   makeshift pastry bag.  In either case, wait until the cookies have cooled completely before filling.  Flip half the Fauxreo wafers upside down. Onto each, pipe or scoop a   small dollop of filling (a 1/4 oz. “Double Stuf” and 1/8 oz. for   regular) into center.  To finish, top with another wafer and press down until filling   reaches almost to edge of  cookies. You must apply a very even   downward pressure so filling will spread out evenly. Finally, transfer Fauxreos to an airtight container and  refrigerate  for several hours. It is this last step that is most  important. After  whipping the filling, it will be especially soft.  Refrigerating it  (especially if you’re using butter) is crucial for  solidifying  filling and helping it to bond with the wafers.
**  Make Neapolitan Fauxreos by dividing the finished filling into three portions. Leave one portion plain. Mix 
2 Tbl. cocoa powder into another. Mix
 3/4 oz. freeze dried strawberry powder into the third. Fill the cookies as directed.
**Make peppermint Fauxreos by including 
1/2 tsp. peppermint extract in the cookie dough itself and 
1/4 tsp. peppermint extract  in the filling. Add a few drops of red/pink food coloring.