Preparation :

1. In a bowl, mix the flour with the cocoa, baking powder and salt.

2. In another bowl, beat the butter with the sugar for 1 to 2 minutes at high speed using an electric mixer, until creamy. Add the vanilla and beat again.

3. Gradually add the dry ingredients to the wet ingredients, beating on low speed, until the batter is smooth.

4. On a lightly floured work surface, knead the dough for 1 to 2 minutes. Wrap the dough in plastic wrap and refrigerate for at least 1 hour.

5. When ready to cook, preheat oven to 160°C (320°F).

6. On a floured work surface, roll out the dough to a thickness of 2.5 mm. Using various shaped cutters, cut shapes out of the dough, making sure each shape is in a pair. Using a smaller heart-shaped cutter, cut a heart out of the centre of half of each pair of dough shapes.

7. On two baking sheets lined with parchment paper, place the dough shapes. Bake one sheet at a time for 10 to 12 minutes, without letting the dough brown. Remove from the oven and let cool on a rack.

8. Spread the caramel in the center of each whole cookie. Cover with the perforated cookies and press lightly so that the caramel fills the center.

9. Using a sieve, sprinkle with icing sugar.