01 - Preheat the oven to 350°F and line two baking sheets with parchment paper.
02 - In a mixing bowl, sift together the all-purpose flour, Dutch-process cocoa powder, baking soda, and salt. Set aside.
03 - In a separate bowl, beat the softened butter and granulated sugar together using an electric mixer until light and fluffy. Add the egg and vanilla extract, continuing to beat until fully incorporated.
04 - Gradually add the sifted dry ingredients to the wet mixture, mixing until a stiff, cohesive dough forms.
05 - Roll the dough into 1-inch balls and place them 2 inches apart on the prepared baking sheets. Flatten each ball slightly using the palm of your hand or the bottom of a glass.
06 - Bake for 10 to 12 minutes until the cookies are set and slightly firm to the touch. Allow them to rest on the baking sheet for 5 minutes, then transfer to a wire rack to cool completely.
07 - In a mixing bowl, beat together the softened butter, vegetable shortening, sifted powdered sugar, vanilla extract, and a pinch of salt until smooth, light, and fluffy.
08 - Pipe or spread approximately 1 tablespoon of cream filling onto the flat side of half the cookies. Top each with a remaining cookie, flat side down, and press gently to spread the filling evenly to the edges.
09 - Allow the assembled sandwich cookies to set at room temperature for 10 to 15 minutes before serving.