01 - 
                In a bowl beat butter until light and fluffy, about 2 to 3 minutes, scraping the bowl periodically. With the mixer on low, slowly add the flour followed by the cream, mixing until it forms a dough. Cover the dough with plastic wrap and refrigerate for a minimum of 2 hours.
              
              
              
                02 - 
                Preheat oven to 375°F and line two baking sheets with parchment paper. Set aside. Prepare the granulated sugar in a bowl.
              
              
              
                03 - 
                On a lightly floured surface, roll out the dough to 1/8th-inch thickness. Use a cookie cutter or a small round cup rim to cut out the cookies. Press the tops of the cookies into the sugar and place onto the prepared baking sheet. Using a fork, prick the tops of the cookies.
              
              
              
                04 - 
                Bake for 7 to 9 minutes, removing from the oven before the cookies start to brown. Cool completely.
              
              
              
                05 - 
                In a bowl beat butter and salt until smooth, fluffy, and lump-free, about 3 to 5 minutes. Gradually add in powdered sugar followed by the vanilla. Slowly add the heavy cream a tablespoon at a time until it reaches a thick but spreadable consistency. Divide the frosting in half and color it with food dye, if desired.
              
              
              
                06 - 
                Spread frosting onto one bottom side of a cookie and sandwich another cookie bottom on top. Repeat with the remaining cookies.