Preheat oven to 350.
Line two baking sheets with parchment paper and set aside.
In a large bowl (or stand mixer, preferred), add the sugar, butter, and milk, and beat until creamy, about four minutes.
In a small bowl, whisk together the flour, baking soda, sugar, and salt
Add the dry ingredients to the bowl with the wet ingredients, in two batches, beating until combined.
Use a cookie scoop to form 14-16 cookies.
Use the palm of your hand to flatten, wetting your hand so they don’t stick.
Bake for 12-13 minutes.
Remove from the oven, and after about five minutes, transfer to a baking sheet to cool.
Next, make the icing.
Mix the powdered sugar and water together.
Whisk until there are no clumps and the icing is thick. If it’s too thick, then add a tablespoon of water.
Spread a layer of the white icing on half of each cookie.
Next, melt the chocolate. I do it in the microwave in 2, 30 second increments.
Add melted chocolate to the bowl with the icing.
Mix until there are no clumps and the icing is smooth.
Cover the remaining half of the cookies with the chocolate icing.
Store in the fridge for up to one week.