Whip the butter and sugar together until creamy.
Add in the eggs, one at a time along with the vanilla. If using the rose extract, add 2 drops to the mixture.
In a separate bowl, combine the flour and baking powder.
Gradually add the flour mixture to the butter and sugar mixture, and fold together until you have a soft dough. If the dough appears to be sticky, add 1 tablespoon of flour so that you can hold it in your hands without it sticking to your fingers.
To make chocolate cookies, divide the dough in half and set aside the vanilla portion. Mix in the extra butter and sugar with the cocoa powder to make half the dough into chocolate flavor.
Preheat the oven to 350 and begin shaping cookies. Use a pastry bag with a large tip such as Wilton 8B, 105, or 190 to make round flower shapes on an unlined cookie sheet. You may also use a cookie press, which is much faster and easier on the hands. There are a variety of shapes you could make!
Bake for 8-9 minutes and allow cookies to cool completely before assembly.
Now is the part to gather all the children, family, or friends around you and assemble the sandwiches together. We love using apricot jam in the middle, as well as a thick slathering of melted chocolate. Dip the top half of the cookie sandwich into more jam, chocolate, or honey then dip into sprinkles or crushed nuts.