For the cookies:
1 1/4 cup all-purpose flour
1/2 teaspoon baking soda
1/2 teaspoon coarse salt
6 tablespoons unsalted butter, room temperature
1/2 cup granulated sugar
1 large egg
1/2 teaspoon pure vanilla extract
1/3 cup low-fat buttermilk
For the icing:
2 cups confectioners' sugar
1 tablespoon plus 1 teaspoon light corn syrup
2 1/2 teaspoons fresh lemon juice
1/4 teaspoon pure vanilla extract
1 tablespoon water, plus more if needed
1 tablespoon unsweetened Dutch-process cocoa powder
Preparation:
Preheat the oven to 350 degrees F.
Make cookies: Sift together flour, baking soda, and salt into a bowl.
Put butter in the bowl of an electric mixer fitted with the paddle attachment. Mix until creamy, about 2 minutes. Add granulated sugar; mix until fluffy, about 3 minutes. Mix in egg and vanilla. Mix in flour mixture in three batches, alternating with buttermilk.
Drop cookies with ice cream scoop (or rounded tablespoon) onto baking sheets lined with parchment paper, spacing 2 inches apart. Bake cookies, rotating sheets halfway through, until bottoms turn golden, about 10 minutes. Let cool completely on sheets on wire racks.
Make icing: Whisk confectioners' sugar, corn syrup, lemon juice, vanilla, and the water in a small bowl until smooth. Add more water, if needed, to achieve a consistency slightly thicker than honey. Transfer half the icing to a small bowl. Stir in cocoa powder; thin with water if needed.
Spread white icing on half of each cookie's flat side and cocoa icing on other half. Let stand until set, 30 minutes. Cookies can be stored between layers of parchment in airtight containers at room temperature up to 3 days.
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