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Mix filling ingredients and cook until soft. Set aside and chill.
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To prepare DOUGH: Cream butter, add sugar and cream together well. Beat eggs and add to this mixture.
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Combine flour, baking powder and salt. Add flour mixture to butter mix alternating with milk and vanilla.
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Chill dough.
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On floured board, roll out dough 1/2" thick. Using a 2" cutter, cut out cookies.
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Place cookies on a greased or sprayed cookie sheet.
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Cover dough with a teaspoon of filling. Top with another cookie and press edges together with tines of a floured fork.
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Bake in 400°F oven for 10 minutes.