How to make it

1. Preheat the oven to 350°F (175°C). Line baking sheets with parchment paper.
2. In a mixing bowl, whisk together the flour, baking powder, baking soda, and salt.
3. In another bowl, beat the softened butter and brown sugar until creamy. Add the maple syrup, vanilla extract, and egg, mixing until well combined.
4. Gradually add the dry ingredients to the wet mixture, mixing until just combined.
5. Scoop tablespoon-sized amounts of dough (about 20 g each) onto the prepared baking sheets, spacing them about 2 inches apart.
6. Bake for 8-10 minutes, or until the edges are lightly golden. Allow cookies to cool on the baking sheet for 5 minutes before transferring to a cooling rack.
7. For the filling, beat the butter until creamy. Gradually add the powdered sugar, beating until smooth. Mix in the maple syrup and maple extract until combined.
8. Pair the cooled cookies by size. Spread or pipe a generous amount of filling onto the flat side of one cookie, then top with another cookie to create a sandwich.