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Mix the butter with the sugar foam.
Add eggs and vanilla one at a time, and at the end add the sifted flour with baking powder and salt.
The result is a soft dough from which lumps are formed on the tray lined with baking paper (at a distance of 2 or 3 cm from each other), which is baked at 180 degrees C for 15 minutes. Remove to cool on a tray.
For the cream: heat the liquid cream together with the powdered sugar, then pour over the broken chocolate into pieces. Leave it for a few minutes, then homogenize the cream and put it in the fridge. Before filling the pallets, mix a little.
To obtain the icing, melt the chocolate quickly in the microwave together with the oil.
The cooled spoons are glued in pairs with cream and glazed with a cone made of baking paper.