Stir the sugar, baking powder, and salt together in a mixing bowl.
Cream together the softened butter and sugar mixture.
Push the creamed mixture to one side of the bowl. Break two eggs into the cleared space in the bowl.
Beat the eggs well. Blend them into the creamed mixture. Add the vanilla.
Stir in the flour until well blended.
Scrape the dough out of the bowl. Gather it together and flatten it somewhat for rolling out later. Refrigerate for about 30 minutes.
While the dough chills, prepare the white icing.
Blend the coconut oil into the powdered sugar. (Butter can be substituted but will give the icing a yellow tinge.)
Add the vanilla and small amounts of milk until the mixture is thick and spreadable. Put aside while you roll out and bake the cookies.
Take the dough out of the refrigerator. Cut it in half to roll out. Return the other half to the refrigerator to keep it cold.
Roll out the dough to ¼ inch thickness. Cut out circles with a cookie cutter or drinking glass. Continue until all the dough is cut. Preheat the oven to 400° F
Bake on an ungreased cookie sheet for 6 to 8 minutes.
When the cookies have cooled, spread white icing on one half of the cookie face.
Melt the chocolate in a pan on low heat or in a microwave.
Spread chocolate icing on the other half of each cookie.