Make the cookie dough
In a stand mixer (or using a hand mixer), beat the softened butter for 3–5 minutes until light and fluffy. Slowly add the flour, then the heavy cream. Mix until just combined. Cover and refrigerate the dough for at least 2 hours or overnight.

Roll and cut the cookies
Preheat oven to 375°F (190°C). On a lightly floured surface, roll out the dough to 1/8-inch thickness. Cut with your favorite cookie cutters — trees, stars, or circles work great!

Press in sugar and prepare for baking
Pour the granulated sugar into a small bowl. Lightly press the top of each cookie into the sugar and place it on an ungreased baking sheet. Prick each cookie with a fork or toothpick.

Bake the cookies
Bake for 7–9 minutes, just until the edges are set and the bottoms are lightly golden. Let cool on the pan for 2 minutes before transferring to a wire rack.

Make the frosting
In a clean bowl, beat the butter and salt until fluffy (about 3–5 minutes). Slowly mix in the powdered sugar, vanilla, and 2 tablespoons of cream. Add food coloring if desired. Add more cream if the frosting is too thick.

Assemble the cookies
Fill a piping bag or zip-top bag with the frosting. Pipe a small amount onto the back of one cookie, then sandwich with another. Gently press to secure.

Store and serve
Store the sandwich cookies in an airtight container at room temperature. Enjoy within 5–7 days!