In the bowl of a stand mixer (a hand mixer works, too), beat the butter until pale and fluffy. With the mixer on low, add the flour, then slowly pour in the cream. Mix just until combined. If you’d like to give these a candy corn twist, divide the dough in half and tint one portion orange by mixing in yellow and red food coloring. Cover and chill the dough for at least two hours or overnight.

On a lightly floured surface, roll the dough to about 1/8-inch thickness. Cut into rounds using a cookie cutter or the rim of a glass—something around 1 1/2 to 2 inches in diameter works well. Dip each round lightly in sugar and place 1 inch apart on an ungreased baking sheet. Prick each cookie twice with a fork.

Bake at 375°F for 7–9 minutes, or until the edges are just starting to turn golden. Transfer to wire racks to cool completely.

For the filling, beat the butter until smooth and pale. With the mixer on low, add powdered sugar, vanilla, salt, and 2 teaspoons of cream. Mix until fluffy, adding more cream if needed to reach a spreadable consistency. If you’d like, tint the filling yellow for a festive candy corn look.

To assemble, spread filling onto the flat side of one wafer, then sandwich with another. Repeat until all wafers are filled.