Cream together softened unsalted butter and granulated sugar until light and fluffy, about 3-5 minutes. Mix in eggs one at a time, followed by vanilla extract.

Gradually incorporate all-purpose flour, baking powder, baking soda, and salt until a cohesive dough forms.

Wrap dough in plastic wrap and refrigerate for at least 30 minutes.

Prepare the cream filling by whipping together heavy cream and powdered sugar until soft peaks form. Fold in vanilla extract.

Preheat oven to 350°F. Scoop tablespoon-sized balls of dough onto a baking sheet lined with parchment paper, spacing them apart.

Bake for 10-12 minutes until edges are golden. Let cookies cool on baking sheet for 5 minutes, then transfer to wire rack to cool completely.

Melt chocolate chips and vegetable oil in a microwave-safe bowl, stirring in 30-second intervals until smooth.

Assemble cookies by piping or spooning cream filling onto one cookie and topping with another. Dip in chocolate glaze or drizzle over.