Bakery-Style Black And White Cookies

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1. 1Step 1: Preheat oven to 350°F / 175°C and place racks on the upper third and lower third of the oven. Line two baking sheets with parchment paper.
2. 2Step 2: In a large bowl, sift together 1½ cups white pastry (or all-purpose) flour, 1 cup whole wheat pastry (or whole wheat) flour, ½ tsp baking powder, ½ tsp baking soda, and ¾ tsp Kosher salt. Set aside.
3. 3Step 3: In the bowl of a stand mixer fitted with paddle attachment, cream together 12 Tbsp room temperature butter and 1¼ cups sugar until light and fluffy, about 2 minutes on medium speed. Add 2 tsp vanilla extract and 2 eggs, one at a time, making sure they are completely mixed in.
4. 4Step 4: Scrape down the sides of the bowl, then with the mixer on low, alternate between adding dry ingredients and the ⅔ cup buttermilk, until both are gone, ending with the flour mixture. The dough will be sticky.
5. 5Step 5: Use a ¼ cup cookie scoop to transfer dough to prepared baking sheets, leaving at least 2-inch between cookies. You should be able to fit about 6 cookies per standard ¼ sheet tray.
6. 6Step 6: Bake for 9 minutes, rotate the pans, then bake an additional 8 minutes. Do not over bake. Allow cookies to cool on the pan for about 5 minutes, then transfer to a wire rack to completely cool. Repeat with remaining cookie dough.
7. 7Step 7: In a large bowl, whisk together 3½ cups confectioner's sugar, 3 Tbsp cream, 3 Tbsp milk, and 1 tsp vanilla extract. Transfer half of the icing to another bowl and whisk in ½ cup cocoa powder. If either icing is too thick (it needs to be easily spreadable) add milk, 1 tablespoon at a time, whisking until fully incorporated, until desired consistency is reached.
8. 8Step 8: Use a small rubber or offset spatula to spread white icing on one half of each cookie. These need to set for about 15-20 minutes. Carefully spread chocolate icing on the opposite side, being careful not to overlap. Enjoy immediately or store in an airtight container.