Preheat the oven to 325°F. Line two baking sheets with parchment paper.
To make the dough: In the bowl of a stand mixer fitted with the paddle attachment, add the butter, cane sugar, and vanilla extract. Mix on low until combined and there are no butter chunks.
Add in the eggs, flour, baking powder, sea salt, and cinnamon and mix on low until combined.
To make the topping: In a small dish add the cane sugar and cinnamon and swirl together.
Using your hands, form the dough into 24 balls and flatten just a little so they are about 1-inch in diameter. Roll them in the cinnamon and sugar topping and place on the prepared baking sheets.
Bake for 9 to 11 minutes or until the centers look set and lightly golden brown. Allow to cool completely on the baking sheets.
To make the filling: In the bowl of a stand mixer fitted with the paddle attachment, add the butter, powdered sugar, heavy whipping cream, and vanilla extract. Mix on low until combined, then speed mixer up to high and whip for 2 to 3 minutes or until light and fluffy. Transfer to a piping bag with Ateco tip #827.
Turn over every other cookie so they are paired up on the cookie sheet. Pipe a swirl of icing onto the turned over cookies and sandwich with the other one.
Store in an airtight container in the fridge for up to 7 days.