Place flour, baking powder and salt into a bowl. Stir gently with a spoon. This step helps everything blend evenly later. Set the bowl aside while you prepare the wet ingredients.

In a large bowl, add butter and brown sugar. Beat until light and fluffy. This takes about two minutes. Creaming adds softness to the cookies and helps them bake evenly.

Add the egg, maple syrup, and vanilla extract. Mix until smooth. The batter should look creamy and smell sweet. This is where the maple flavor starts to shine.

Slowly add the dry ingredients into the wet mixture. Mix gently until dough forms. Do not overmix. The dough should feel soft but not sticky.

Wrap the dough in plastic wrap. Chill for thirty minutes. Chilling helps the cookies keep their shape while baking. It also makes rolling easier.

Preheat the oven to 350°F. Roll dough on a floured surface. Keep it about quarter inch thick. Cut maple leaf shapes carefully and place them on parchment paper.

Bake for ten to twelve minutes. The edges should look set, not brown. Let cookies cool on the tray for five minutes before moving to a rack.

In a bowl, beat butter until smooth. Add powdered sugar slowly. Pour in maple syrup and vanilla. Beat until creamy and fluffy. The filling should spread easily.

Spread cream filling on one cookie. Place another cookie on top. Press gently. Repeat until all cookies are filled. Take a moment to admire them.