• Pre-heat the oven to 350° F.
• Cream (or mix) the butter and sugar together.
• Then add the eggs and vanilla, mixing well.
• Whisk or sift together the flour, baking powder, cocoa powder, and salt.
• Mix the dry ingredients into the creamed mixture alternately with the milk, beginning and ending with the dry ingredients. If the batter is too thin, you may need to add just a bit more flour.
• Drop from teaspoons onto a baking sheet.
• Bake at 350° F for about 10 to 12 minutes.
• When fully baked, remove the cookies from the cookie sheet, and allow them to cool on a wire rack.

Whoopie Pie Filling:

• In a large mixing bowl, mix together the softened butter, vanilla extract, and almond extract.
• Add the milk to the mixture.
• Slowly add the powdered sugar to the mixture, mixing it in as you go. You want a good consistency, not too runny or the cookies will slide apart; you want the icing thick enough to stay on the cookie but not so thick that it breaks the cookies apart when trying to spread it. Once everything is mixed together, the icing should be smooth and creamy, free of any lumps.
• Put the cookies together with this filling to form chocolate sandwich cookies.