3 3/4 cups flour
3/4 tsp. baking powder
2 tsp. baking soda
2 1/4 cups sugar
2 sticks margarine, cut in pieces
3/4 cup sifted unsweetened cocoa
1/4 tsp. salt
2 eggs
1 tsp. vanilla
1 1/2 cups milk

Fudge Icing:
3 1/2 ounces bittersweet chocolate
3 1/2 ounces semisweet chocolate
1 Tbls. butter
4 1/3 cups sifted confectioner's sugar
2 Tbls. corn syrup
1 tsp. vanilla
Pinch of salt

Buttercream Icing:
7 cups confectioner's sugar
2 sticks softened butter, cut in pieces
1/2 cup vegetable shortening
7 Tbls. milk
1 Tbls. vanilla
Pinch of salt

For the cookies: sift together first 3 ingredients and
set aside. Combine next 4 ingredients in large bowl and beat
at medium speed until fluffy. Add eggs and vanilla and continue
to beat. Add half the milk, then half the flour mixture, beating
well. Repeat with remaining milk and flour mixture. Spoon onto
parchment− lined baking sheets, making 3−inch rounds about 2
inches apart. Bake at 350 degrees until cookies are set − about
12 minutes. Allow to cool, then remove from parchment.

For fudge icing: melt both chocolates with butter in top of
double boiler over simmering water. Add remaining ingredients
along with 6 Tbls. of boiling water; mix to a smooth, stiff paste.
Thin icing with up to 8 more Tbls. of boiling water. Icing should
fall from a spoon in thick ribbons. Keep icing warm in double
boiler over low heat.
For buttercream icing: with mixer on low, combine all ingredients
in large bowl; then beat at medium speed until light and fluffy.
Using a metal spatula, spread about 1 Tbls. of warm fudge icing
on half of the flat side of each cookie. Spread other half with
1 heaping Tbls. of buttercream icing.

Makes about 2 1/2 dozen cookies.