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COOKIES:
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Set racks in uper & lower thirds of oven & preheat to 325°F
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Cream butter & sugar on medium speed for 5 - 10 minutes until light, soft & fluffy.
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Fold in flour by hand.
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Place a handful of dough at a time on a lightly floured work surface. Use the floured palm of your hand to press out the dough until it is 1/2" thick - don't make the dough too thin. If the dough seems to be sticking, run a long, thin spatula underneath to loosen it. Do NOT use a lot of extra flour or your cookies will be dry & tough!
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Cut out the shortbreads with a 2" - 4" round cookie cutter, that has been dipped in flour. With a spatula or pancake turner, transfer cookies to a parchment lined cookie sheet. Space about 1 1/2" apart. Continue until all the dough has been used.
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Bake 15 - 20 minutes until they are just a very pale golden color. Slide parchment onto cooling racks. When cool, remove cookies to an airtight container.
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FILLING:.
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Beat butter until soft & light, Gradually beat in sugar & cocoa powder. Beat in the vanilla & coffee and continue beating until the filling is VERY smooth. Use the filling immediately.
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ASSEMBLY:.
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Spread about 1 heaping TB filling between 2 shortbread cookies. Store in an airtight container.