In a large bowl, whisk together the flour, powdered sugar, baking powder, and salt.
Add the cold, cubed butter and rub it into the flour mixture with your fingertips until it resembles coarse crumbs.
Add the egg yolks and vanilla sugar. Quickly knead the mixture until a smooth dough forms.
Wrap the dough in plastic wrap and chill in the refrigerator for at least 30 minutes to make it easier to handle.
On a lightly floured surface, roll out the chilled dough to about 3-4 mm thickness. Use a linzer cookie cutter to cut out circles.
Cut out the center of half of the circles with a smaller cutter to create the signature linzer “window”.
Place the linzer cookies on a baking sheet lined with parchment paper and bake in a preheated oven at 350°F (180°C) for about 10-12 minutes, or until golden brown.
Remove from the oven and let cool completely. In a small bowl, combine the chestnut puree with the heavy cream. Spread the chestnut filling on the flat side of the solid cookies.
Top the filled cookies with the linzer cookies with the cut-out centers, gently pressing them together to adhere.
Dust the finished linzer cookies with powdered sugar. Let them sit for at least a few hours before serving to allow the flavors to meld.
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