Preheat oven to 350 degrees F (180 degrees C).
Put All-Purpose Flour (1 1/3 cup), Powdered Confectioners Sugar (3/4 cup), Unsweetened Cocoa Powder (1/4 cup), and Unsalted Butter (200 gram) into a food processor. Turn the processor on until everything is mixed together and looks like breadcrumbs.
Then add Vanilla Extract (2 teaspoon) and process until the mixture comes together.
Take the dough out and put it on a plastic wrap. Shape the dough into a disc shape, wrap it up and place it into the fridge for 30 minutes to chill.
Take the dough out and put it onto a non-stick baking paper. Cover with another sheet of non-stick baking paper. Roll it out until it's half of a centimeter thin with a rolling pin. Use a cookie cutter to cut out discs, and place them on a tray lined with non-sticking baking paper.
Bake in the preheated oven for about 8 to 10 minutes. Put one tray at a time. Chill on a wire rack.
Take Milk Chocolate Chips (100 gram) and Cream (2 tablespoon) into the microwave for about 30 second, give a stir and keep microwaving until it's melted and smooth. Set aside for 5 to 10 minutes.
Take a cookie and place the ganache on the center of the cookie. Take another cookie and gently press down to seal. Continue with the rest. Serve with some icing sugar sprinkled on top.