Instructions: In a medium bowl, sift together flour, cocoa powder, baking powder, and salt; set aside. In the bowl of an electric mixer fitted with the paddle attachment, cream butter, vanilla, and sugar. Add eggs and milk, and mix until combined. Add reserved flour mixture, and mix on low speed until incorporated, scraping the sides of the bowl with a spatula at least once. Divide the dough in half, and shape each half into a flat disk. Wrap each disk in plastic wrap, and chill until firm, about 1 hour.

Preheat the oven to 350 degrees. Roll dough out on a lightly floured surface; use an offset spatula to unstick the dough every few turns of the rolling pin. Roll dough to an 1/8-inch thickness. Cut dough using a variety of heart-shaped cookie cutters from 2 1/2 to 3 inches in diameter, making sure each cookie has a match to make a sandwich. Place hearts on a parchment-lined baking sheet; chill until firm, about 30 minutes. Remove from refrigerator; use a fork to prick holes all over the surface of the cookies. Bake until firm, 12 to 15 minutes. Let cool slightly on baking sheet, then transfer to a wire rack to cool completely.

With the underside of half the cookies facing up, spoon softened strawberry ice cream about 1/2 inch thick to cover one side. Place matching cookie on top of ice cream, top side facing out. Transfer immediately to freezer to harden; repeat with remaining ingredients. Serve directly from the freezer. Sandwiches can be stored in an airtight container in the freezer for 3 to 4 days.

This recipe yields 24 sandwiches.

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