Add butter, cream and flour to a stand mixer and mix thoroughly. Form the wafer dough into 4 flat discs, wrap individually with plastic wrap and chill for one hour.

Place granulated sugar on a large plate and set aside.

Roll one disc of dough to 1/8-inch thickness on a lightly floured surface. Cut 1 1/2-inch rounds. Place rounds on the plate with granulated sugar, turning to coat both sides. Place rounds onto baking sheets lined with parchment paper, about 1 inch apart. Prick each wafer four times with a fork before baking.

Bake cookies at 375 degrees for 8 minutes, until slightly puffy. Remove from oven and place on a wire rack to cool completely.

Mix all frosting ingredients in a small bowl and add two drops of food coloring or gel to tint the frosting to desired color. Put two cookies together with frosting. Use a small knife or piping bag to carefully apply the frosting. Recipe makes 3 dozen (double) cookies.