In a large bowl, combine the flour, powdered sugar, baking powder, and vanilla sugar.
Add the cold butter, cut into cubes, and use your fingertips or a pastry blender to cut the butter into the flour mixture until it resembles coarse crumbs.
Pour in the honey and egg yolks, then quickly knead the dough until it comes together into a smooth ball.
Wrap the dough in plastic wrap and refrigerate for at least 30 minutes to make it easier to handle.
On a lightly floured surface, roll out the dough to about 3 mm (⅛ inch) thickness. Use linzer cookie cutters to cut out round cookies. Cut out the centers of half of the cookies with a smaller cutter.
Place the cookie pieces on a baking sheet lined with parchment paper. Bake in a preheated oven at 350°F (180°C) for 8-10 minutes, or until lightly golden brown.
Let the linzer cookies cool completely. Meanwhile, prepare the chocolate filling: melt the dark chocolate in a heatproof bowl set over a simmering pot of water (or in the microwave). Stir in the heavy cream until smooth and glossy.
Spread the melted chocolate onto the whole linzer cookies, then top with the cookies with the cut-out centers.
Let the linzer cookies rest at room temperature until the chocolate has set. Before serving, dust with powdered sugar.
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