Preheat the oven to 350°F (175°C).

In a large bowl, cream together unsalted butter and confectioners sugar until smooth.

Beat in the large egg and vanilla extract.

Gradually blend in all-purpose flour, baking powder, and salt until combined.

Roll dough into 1-inch balls and place on baking sheets.

Flatten each ball slightly with the bottom of a glass.

Bake in the preheated oven for 8 minutes, or until the edges are lightly golden.

Allow cookies to cool on baking sheets for a few minutes before transferring to wire racks to cool completely.

In a separate bowl, cream together unsalted butter, Judee’s Strawberry Meringue Powder, confectioners sugar, vanilla, and enough heavy cream to reach desired consistency.

Spread the filling on the bottom of one cookie and top with another cookie to form a sandwich.