Measure out white chocolate into a small bowl.

In a small saucepan, heat the heavy cream on low heat. Add in matcha powder and whisk until no lumps remain.

When bubbles start forming on surface of the cream, pour over white chocolate and let sit for 2 minutes.

Stir until all chocolate is melted and no lumps remain.

Chill ganache in fridge for at least 1 hour or until it thickens enough to be spreadable.

In a medium bowl, combine flour, baking powder, almond flour, and salt.

In a large bowl, beat the butter and sugar with an electric mixer at medium-high speed until light and creamy.

Add in eggs and vanilla extract and mix until smooth.

Add in flour mixture and stir until combined.

Turn dough out onto a large piece of plastic wrap and divide dough in half.

Press each half into a flattened disc, wrap in plastic wrap, and refrigerate for at least 2 hours or overnight.

Preheat oven to 350F and line two baking sheets with parchment paper.

On a floured surface, roll one disc of dough to ⅛ inch (3mm) thick.

Using a 3-inch round cookie cutter, cut out the bottom cookies from the dough.

Carefully transfer cookies to a prepared baking sheet. Re-roll the scraps and repeat.

Bake bottom cookies for 10 minutes until the edges are lightly browned. Let cool on a wire rack.

Roll out the other disc of dough to ⅛ inch (3mm) thick.

Using a 3-inch round cookie cutter, cut out the top cookies from the dough.

Transfer cookies to the other baking sheet. Re-roll scraps and repeat.

With a mini cookie cutter in the shape of your choice, cut out the middle of each cookie round.

Lift up the cut out with a toothpick and add to the empty space on baking sheet or re-roll as a scrap.

Bake the top cookies for 9 minutes until edges are lightly browned. Let cool on a wire rack.

Invert the bottom cookies and spread 1 teaspoon of matcha ganache without going all the way to the edges.

With a sieve, dust the top cookies with powdered sugar or matcha powder.

Sandwich a matching top and bottom cookie together and press together gently.