Preparing the Cookies

• Cream unsalted butter, brown sugar, and granulated sugar until fluffy (2-3 minutes). Add eggs and vanilla, mixing well.
• In a separate bowl, whisk together flour, baking powder, baking soda, and salt. Gradually add dry mixture to wet, stirring until combined.
• Mix brown sugar and cinnamon in a small bowl with a splash of milk to create a paste-like filling.
• Divide dough in half and roll each portion to about ¼-inch thickness on floured surface.
• Cut shapes with cookie cutter and place filling on half of the cutouts. Top with another cutout and press edges to seal.
• Preheat oven to 350°F (175°C). Arrange cookies on baking sheets and bake for 12-15 minutes until edges are golden.
• Cool cookies on a wire rack. Mix powdered sugar and milk for icing, then drizzle over cookies.