spatula to transfer the cookies to racks to cool. To make the ganache filling, melt the chocolate and butter in a small pan over low heat or in the microwave. Gradually whisk in the cream. Let stand at room temperature, stirring occasionally, for 1/2 hour or longer, until barely thickened. Or place the bowl in ice water if you are in a hurry, but don't let the filling harden. Turn half the cookies upside down on a large piece of wax paper. Spread a tablespoonful on each of the turned cookies. Quickly cover with the remaining cookies, right sides up, and press gently down to spread the filling to the edges. Let stand at room temperature or chill briefly until the filling is set. Makes 20 small or 9 large sandwiches ----