Place the butter & sugars in the bowl of a food processor and whiz until combined.
Add the remaining biscuit ingredients and process until it comes together.
Tip out on to a sheet of parchment paper.
Place another sheet over the top and use a rolling pin to roll it out to about ½cm thickness then chill in the fridge for 30 minutes.
Meanwhile make the icing by whipping the butter and vanilla together with an electric mixer until fluffy.
Add the rest of the icing ingredients and beat until it turns white.
Take the dough out of the fridge, pre-heat the oven to 150C fan-forced and line a baking tray with baking paper.
Use a round cookie cutter to cut the dough into circles and place on the tray.
Knead the offcuts of dough together and roll and repeat cutting.
Bake cookies for 16-18 minutes or until firm.
Leave to rest for 5 minutes then transfer to a wire rack to cool completely.
Place the icing in a piping bag (or just use a spoon for the icing).
Turn half the cooled (completely cooled!) biscuits upside down and top with a blob of icing.
Sandwich together with the other half of the biscuit.
Notes
You can use dark cocoa to make them darker more like oreos but it's not neccessary. Make sure the cookies are completely cool before adding the icing. If you don't want to use a piping bag just use a spoon to blob the icing on.