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In the bowl of a stand mixer fitted with the paddle attachment, cream together the butter, sugar and brown sugar until light and fluffy.
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Add the egg yolks, one at a time, beating between each addition, then add the vanilla extract.
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In a separate small bowl, whisk together the flour, baking powder and salt.
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Add the flour mixture to the stand mixer, beating just until the dough is combined. Cover the bowl with plastic wrap and refrigerate the dough for 30 minutes.
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Preheat the oven to 325°F. Line two baking sheets with parchment paper or Silpat baking mats.
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Scoop out portions of the dough and roll them into 1-inch balls. Space the balls 1 inch apart on the baking sheets, then using the back of a measuring spoon (or your thumb), make a deep indentation into each ball.
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Bake the cookies for 10 to 12 minutes or until they are pale golden.
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Remove them from the oven and allow them to cool for 5 minutes on the baking sheets before transferring them to a rack to cool completely. (If the indentations have disappeared, make them again while the cookies are still warm.)
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While the cookies cool, make the chocolate filling.