Preheat the oven to 350°F. Line two baking sheets with parchment paper and set them aside.

To make the cookie base, add the softened butter, granulated sugar, and brown sugar to the bowl of a stand mixer fitted with the paddle attachment. Beat until the mixture is smooth and well combined.

Mix in the egg and vanilla extract until fully incorporated. Scrape down the sides of the bowl as needed.

Add the flour, instant espresso powder, salt, and baking powder. Mix on low until a dough forms, stopping to scrape the sides and bottom of the bowl to make sure everything is evenly combined.

Lightly flour your work surface and roll the dough to about ¼-inch thick. Cut out rounds using a 2-inch cookie cutter. Gather and reroll the scraps to cut additional cookies.

Use a 1-inch star cutter, or another small shape, to cut out the centers of half of the cookie rounds. Leave the remaining rounds whole; these will be the bottoms of the sandwich cookies.

Arrange the cookies on parchment paper and place them in the freezer for about 10 minutes. Chilling helps the cookies hold their shape as they bake.

Transfer the chilled cookies to the prepared baking sheets. Bake for 9-10 minutes, or until the centers are set. Avoid overbaking so the cookies don’t become too firm.

Let the cookies cool briefly on the baking sheets, then transfer them to a wire rack. Allow them to cool completely before adding the filling.

To make the cream cheese filling, add the softened butter and cream cheese to a clean stand mixer bowl. Beat until smooth and free of lumps.

Add the powdered sugar, salt, and vanilla. Mix on low until combined, then scrape down the bowl. Increase the speed to medium and beat for about 2 minutes, until the frosting is smooth and fluffy.

Spread a layer of cream cheese frosting over the flat side of each solid cookie. Place a cutout cookie on top and gently press it into place.

Lightly dust the assembled cookies with powdered sugar before serving.