In a small bowl combine flour, cocoa powder, espresso powder, baking soda and salt. Set aside.
1 cup all-purpose flour, 2/3 cup dark chocolate cocoa powder, 2 tablespoons espresso powder, 1 teaspoon baking soda, 1/8 teaspoon salt
In the bowl of a stand mixer, cream together butter and sugars until light and fluffy. Add egg and vanilla and mix until incorporated. Turn mixer to low and slowly add in the flour mixture.
½ cup butter, ½ cup granulated sugar, ½ cup brown sugar, 1 egg, 1 teaspoon vanilla extract
Add in milk and mix until just incorporated. Refrigerate batter for one hour.
2 tablespoons milk
Preheat oven to 350 °F (177 °C). Drop dough in 1 Tablespoon sized drops onto a parchment lined baking sheet. Bake for 11-13 minutes until set. Cool completely.
To make the filling:
Beat together powdered sugar, espresso powder, shortening, and vanilla. Mixture will seem dry at first. Add cold water until mixture becomes spreadable.
2 ½ cups powdered sugar, 1 tablespoon espresso powder, ½ cup vegetable shortening, 1 teaspoon vanilla extract, 2 teaspoons cold water
To assemble:
Roll 1 teaspoon of filling into a ball. Smoosh between two cookies. Alternatively, if using ice cream, scoop a giant scoop and smoosh between two cookies. Enjoy.