01 - Preheat the oven to 350°F and line two baking sheets with parchment paper.
02 - In a medium bowl, sift together the all-purpose flour, Dutch-process cocoa powder, baking soda, and salt. Set aside.
03 - In a separate large bowl, beat the softened butter and granulated sugar together using an electric mixer until light and fluffy, approximately 2 to 3 minutes. Add the egg and vanilla extract, continuing to beat until fully incorporated.
04 - Gradually add the sifted dry ingredients to the butter mixture, mixing on low speed until a stiff, uniform dough forms. Avoid overmixing.
05 - Roll tablespoon-sized portions of dough into 1-inch balls and arrange them 2 inches apart on the prepared baking sheets. Gently flatten each ball using the palm of your hand or the bottom of a glass.
06 - Bake for 10 to 12 minutes until the cookies are set and slightly firm to the touch. Allow them to rest on the baking sheet for 5 minutes, then transfer to a wire cooling rack to cool completely.
07 - In a mixing bowl, beat together the softened butter, vegetable shortening, sifted powdered sugar, vanilla extract, and a pinch of salt on medium-high speed until the filling is smooth, fluffy, and pipeable.
08 - Pipe or spread approximately 1 tablespoon of filling onto the flat side of half the cooled cookies. Place the remaining cookies on top, flat side down, and press gently to distribute the filling evenly to the edges.
09 - Allow the assembled sandwich cookies to rest at room temperature for 10 to 15 minutes so the filling sets before serving.