Preheat oven to 350° F (180° C) and line baking sheet with parchment paper. Set aside.

In a stand mixer with a paddle attachment, beat butter until smooth. Add sugars and mix until light and fluffy.

Add eggs one at a time and mix between each addition. Scrape sides of bowl and add vanilla. Mix for another 30 seconds.

Add cocoa powder and mix on low speed until combined.

Add all-purpose flour, salt, baking powder, and baking soda. Mix until just combined.

Using a 1 ½ tablespoon cookie scoop, portion dough into balls; about 1 inch balls. Place on parchment lined baking sheet two inches apart and bake for 7-8 minutes.

Remove from oven and immediately use a circle cookie cutter or cup and reshape cookies to give a uniform shape.

Cool on baking sheet for 5 minutes and finish cooling on cooling rack.

While cookies are baking, make filling. In a medium mixing bowl or in a bowl of stand mixer add butter and mix until smooth.

Add marshmallow cream and mix until well combined.

Add powdered sugar and vanilla and mix until well combined.

Using a piping bag or a butter knife, spread filling on back of cooled cookie. Place back of another cookie on top of the filling. Continue until all cookies are used.