In a large mixing bowl, cream together ½ cup of softened unsalted butter and ¾ cup of granulated sugar until light and fluffy, about 3-4 minutes. Beat in 2 large eggs and 1 teaspoon of vanilla extract, mixing until well combined and smooth.

In a separate bowl, whisk together 1 ¾ cups of all-purpose flour, 1 teaspoon of baking powder, ½ teaspoon of baking soda, and ¼ teaspoon of salt. Gradually add the dry ingredients to the wet mixture, stirring until just combined.

Cover the cookie dough with plastic wrap and refrigerate for about 30 minutes.

In a mixing bowl, whip 1 ½ cups of heavy cream with 2 tablespoons of powdered sugar until stiff peaks form. Gently fold in 1 teaspoon of vanilla extract.

Preheat your oven to 350°F (175°C). Line a baking sheet with parchment paper. Drop chilled dough onto the prepared sheet, spacing them about 2 inches apart. Bake for 10-12 minutes, or until edges are golden.

Melt 1 cup of semi-sweet chocolate chips with 1 tablespoon of vegetable oil in a saucepan over low heat, stirring constantly until smooth and glossy.

Once cookies are cool, fill the center of each cookie with pastry cream and drizzle cooled chocolate glaze over the cookies.