Cream together the softened unsalted butter and granulated sugar in a large bowl until light and fluffy, about 3-5 minutes.

Beat in the large eggs one at a time and then add in the vanilla extract until fully incorporated.

In a separate bowl, whisk together all-purpose flour, baking powder, baking soda, and salt.

Gradually add the dry ingredients to the wet mixture, mixing until just combined. Chill the dough for 30 minutes.

Whip together heavy cream and powdered sugar using an electric mixer until soft peaks form, about 3-5 minutes, adding vanilla extract. Refrigerate until ready to use.

Preheat oven to 350°F (175°C) and line baking sheets with parchment paper. Portion out chilled dough and place on sheets, 2 inches apart.

Bake for 12-15 minutes until edges are golden and centers slightly soft. Allow to cool on baking sheets for 5 minutes before transferring to wire racks.

Combine chocolate chips and vegetable oil in a microwave-safe bowl and heat in intervals until melted and smooth. Let cool slightly.

Spread cream filling on one cookie and sandwich with another. Drizzle or dip tops in chocolate glaze and let set before serving.