*Preheat oven to 350F*
Step 1 - Sift Flour, baking powder, and salt
Step 2- Beat cold butter with a standing mixer then slowly add sugar.
Step 3 - Now add the eggs one at a time.
Step 4- Add Vanilla, should have a almost shortbread like consistency.
Step 5- Form the dough into a disc or ball and then refrigerate for at least an hour.
Step 6 - Roll out the dough in portions (probably about 4 portions). Roll-out should be about 1/4 inch thick.
Step 7 - Use a cookie cutter if possible, to make 2 1/2 inch wide circles.
Step 8 - Place on parchment paper and then on a baking sheet.
Step 9 - Bake in oven for 9 minutes or just so bottoms are a little bit brown.
Step 10 - While cookies are baking, mix Nutella with cream until you have smooth consistency.
Step 11 - Remove cookies from oven, allow to cool, then spread Nutella mixture on cookie and form a sandwich!
Enjoy!