Black and White Cookies

1 3/4 cups (8 3/4 ounces) all-purpose flour

1/2 teaspoon baking powder

1/4 teaspoon baking soda

1/8 teaspoon salt

10 tablespoons unsalted butter, softened

1 cup (7 ounces) granulated sugar

1 large egg

2 teaspoons vanilla extract

1/3 cup sour cream

GLAZE

5 cups (20 ounces) confectioners' sugar, sifted

7 tablespoons whole milk

2 tablespoons corn syrup

1 teaspoon vanilla extract

1/2 teaspoon salt

3 tablespoons Dutch-processed cocoa powder, sifted



1. FOR THE COOKIES: Adjust oven racks to upper-middle and lower-middle positions and heat oven to 350 degrees. Line 2 baking sheets with parchment paper. Combine flour, baking powder, baking soda, and salt in bowl.



2. Using stand mixer fitted with paddle, beat butter and sugar on medium-high speed until pale and fluffy, about 2 minutes. Add egg and vanilla and beat until combined. Reduce speed to low and add flour mixture in 3 additions, alternating with 2 additions of sour cream, scraping down bowl as needed. Give dough final stir by hand.



3. Using greased ¼-cup measure, drop cookie dough 3 inches apart onto prepared baking sheets. Bake until edges are lightly browned, 15 to 18 minutes, switching and rotating sheets halfway through baking. Let cookies cool on sheets for 5 minutes, then transfer to wire rack to cool completely, about 1 hour.



4. FOR THE GLAZE: Whisk sugar, 6 tablespoons milk, corn syrup, vanilla, and salt together in bowl until smooth. Transfer 1 cup glaze to small bowl; reserve. Whisk cocoa and remaining 1 tablespoon milk into remaining glaze until combined.



5. Working with 1 cookie at a time, spread 1 tablespoon vanilla glaze over half of underside of cookie. Refrigerate until glaze is set, about 15 minutes. Cover other half of cookies with 1 tablespoon chocolate glaze and let cookies sit at room temperature until glaze is firm, at least 1 hour. Serve. (Cookies can be stored at room temperature for up to 2 days.)



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