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In a bowl beat butter until light and fluffy, about 2 to 3 minutes, scraping the bowl periodically.
With the mixer on low, slowly add the flour followed by the cream, mixing until it forms a dough.
Cover the dough with plastic wrap and refrigerate for a minimum of 2 hours.
Preheat oven to 375°F and line two baking sheets with parchment paper, set aside. Prepare the granulated sugar into a bowl.
On a lightly floured surface, roll out the dough to ⅛th-inch thickness. Use a cookie cutter or a small round cup rim to cut out the cookies.
Press the tops of the cookies into the sugar and then place onto the prepared baking sheet.
Using a fork, prick the tops of the cookies.
Bake for 7 to 9 minutes, removing from the oven before the cookies start to brown. Cool completely.
In a bowl beat butter and salt until smooth, fluffy, and lump free about 3 to 5 minutes.
Gradually add in powdered sugar followed by the vanilla. Slowly add the heavy cream a tablespoon at a time until it reaches a thick but spreadable consistency.
Divide the frosting in half and color it with food dye, if desired.
Spread frosting onto one bottom side of a cookie and sandwich another cookie bottom on top of the process. Repeat with the remaining cookies.