Step 1: In a small bowl, combine cocoa and water; mix well: cool for 5 minutes.
Step 2: In a large bowl cream the shortening and 1-1/2 cups sugar until light and fluffy.
Step 3: Beat in eggs, vanilla and cocoa mixture until well combined.
Step 4: Combine dry ingredients; gradually add to creamed mixture alternately with buttermilk, beating well after each addition
Step 5: Drop by rounded tablespoonfuls 2-inches apart onto greased baking sheets, then flatten slightly with a spoon.
Step 6: Bake in a preheated 350 degree F oven for 10-12 minutes or until firm to the touch. Remove to wire racks to cool.
Step 7: For the cream filling; in a small saucepan combine flour and salt.
Step 8: Gradually whisk in light cream or full-fat milk until smooth; cook and stir over medium-high heat until thick (5-7 minutes) remove from heat, cover and refrigerate until completely cool.
Step 9: In a small bowl cream shortening with 1-1/2 cups sifted confectioners sugar and vanilla until light and fluffy; add cream mixture, then beat until fluffy (about 5-7 minutes).
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