Preheat your oven to 350°F (175°C) and line a baking sheet with parchment paper.

In a large bowl, cream together the softened butter and sugar until light and fluffy.

Beat in the eggs one at a time, then stir in the vanilla extract.

In a separate bowl, whisk together the flour, baking powder, and salt. Gradually add the dry ingredients to the wet mixture until combined.

Drop rounded tablespoons of dough onto the prepared baking sheet, spacing them about 2 inches apart.

Bake for 10-12 minutes or until the edges are lightly golden. Allow cookies to cool completely on a wire rack.

While the cookies are cooling, make the filling by whipping the heavy cream and powdered sugar until soft peaks form.

Once cookies are cooled, fill half of them with the whipped cream.

Melt the chocolate chips in a microwave-safe bowl or over a double boiler, stirring until smooth.

Dip the tops of the filled cookies into the melted chocolate to create a glaze and place on a wire rack to set.