Step 1: In medium bowl, mix flour, 1 cup butter and the whipping cream.
Step 2: Cover and refrigerate about 1 hour or until firm.
Step 3: Heat oven to 375ºF.
Step 4: Roll one-third of dough at a time 1/8 inch thick on lightly floured surface. (Keep remaining dough refrigerated until ready to roll).
Step 5: Cut into desired shapes with 1 1/2-inch cookie cutters.
Step 6: Generously cover large piece of waxed paper with granulated sugar.
Step 7: Transfer cutouts to waxed paper, using pancake turner. Turn each cutout to coat both sides.
Step 8: Place on ungreased cookie sheet. Prick each cutout with fork about 4 times.
Step 9: Bake 7 to 9 minutes or just until set but not brown. Remove from cookie sheet to wire rack. Cool completely, about 1 hour.
Step 10: Mix Icing ingredients until smooth. Add a few drops water if necessary. Spread about 1/2 teaspoon filling between bottoms of pairs of cookies.
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