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In a large mixing bowl, cream together the softened unsalted butter and sifted powdered sugar until the mixture is light, fluffy, and well combined.

Gradually add the beaten large egg to the butter-sugar mixture, whisking continuously until it is fully incorporated and the mixture is creamy and smooth. Stir in the vanilla extract.
In a separate bowl, whisk together the sifted low-gluten flour, sifted cornstarch, sifted almond flour, and salt. Gradually add the dry ingredients to the wet mixture, folding gently with a spatula until a cohesive dough forms. Avoid overmixing.

Gather the dough into a ball, wrap it tightly in plastic wrap, and refrigerate for at least 30 minutes to allow it to firm up.

Preheat your oven to 350°F (175°C). Line a baking sheet with parchment paper.

Remove the chilled dough from the refrigerator. Place it between two sheets of parchment paper and roll it out evenly to a thickness of 1/8 to 3/16 inch (3 to 5mm).

Refrigerate the rolled-out dough (still between parchment paper) for another 15 minutes to ensure it's firm for cutting.

Using a fish-shaped cookie cutter, cut out the cookie shapes from the chilled dough. For approximately half of the fish-shaped cookies (these will be the top layer), use a small round piping nozzle or a similar tool to cut out a circular 'window' in the center.

Carefully arrange the cut-out cookies on the prepared baking sheet, leaving a little space between each. Bake for 10 to 12 minutes, or until the edges are lightly golden. Let them cool completely on a wire rack.

While the cookies cool, prepare the white chocolate cream filling. In a medium bowl, cream together the softened unsalted butter and sifted powdered sugar until light and fluffy.

Gradually add the chilled light cream to the butter mixture, mixing until well combined. Slowly pour in the melted and cooled white chocolate, mixing until the filling is smooth and creamy. Do not overmix.

To assemble, pipe or spread a generous amount of white chocolate cream filling onto the flat side of a solid fish-shaped cookie. Gently place a 'window' cookie on top, aligning the edges. The filling should be visible through the cutout.

Using a small piping bag with a fine tip or a toothpick dipped in melted dark chocolate, draw small details like eyes and a beak around the 'window' to create the penguin face. Allow the chocolate to set before serving.


In a large mixing bowl, cream together the softened unsalted butter and sifted powdered sugar until the mixture is light, fluffy, and well combined.

Gradually add the beaten large egg to the butter-sugar mixture, whisking continuously until it is fully incorporated and the mixture is creamy and smooth. Stir in the vanilla extract.
In a separate bowl, whisk together the sifted low-gluten flour, sifted cornstarch, sifted almond flour, and salt. Gradually add the dry ingredients to the wet mixture, folding gently with a spatula until a cohesive dough forms. Avoid overmixing.

Gather the dough into a ball, wrap it tightly in plastic wrap, and refrigerate for at least 30 minutes to allow it to firm up.

Preheat your oven to 350°F (175°C). Line a baking sheet with parchment paper.

Remove the chilled dough from the refrigerator. Place it between two sheets of parchment paper and roll it out evenly to a thickness of 1/8 to 3/16 inch (3 to 5mm).

Refrigerate the rolled-out dough (still between parchment paper) for another 15 minutes to ensure it's firm for cutting.

Using a fish-shaped cookie cutter, cut out the cookie shapes from the chilled dough. For approximately half of the fish-shaped cookies (these will be the top layer), use a small round piping nozzle or a similar tool to cut out a circular 'window' in the center.

Carefully arrange the cut-out cookies on the prepared baking sheet, leaving a little space between each. Bake for 10 to 12 minutes, or until the edges are lightly golden. Let them cool completely on a wire rack.

While the cookies cool, prepare the white chocolate cream filling. In a medium bowl, cream together the softened unsalted butter and sifted powdered sugar until light and fluffy.

Gradually add the chilled light cream to the butter mixture, mixing until well combined. Slowly pour in the melted and cooled white chocolate, mixing until the filling is smooth and creamy. Do not overmix.

To assemble, pipe or spread a generous amount of white chocolate cream filling onto the flat side of a solid fish-shaped cookie. Gently place a 'window' cookie on top, aligning the edges. The filling should be visible through the cutout.

Using a small piping bag with a fine tip or a toothpick dipped in melted dark chocolate, draw small details like eyes and a beak around the 'window' to create the penguin face. Allow the chocolate to set before serving.
