1. Preheat oven to 350°F. Line cookie sheets with parchment paper. In a medium bowl combine cake flour, baking powder, and salt.

2. In a large bowl beat butter with a mixer on medium 30 seconds. Add sugar. Beat about 3 minutes or until light and fluffy, scraping bowl as needed. Beat in egg whites, half-and-half, and vanilla. Add flour mixture one-third at a time, beating until combined,

3. Drop dough by tablespoons 3 inches apart onto the prepared cookie sheets. Press to flatten to 1/2 inch thick. Bake 9 to 10 minutes until edges are lightly browned. Remove; cool on wire racks.

4. Dip bottoms of cooled cookies in warm Fudge Frosting. Spread any remaining frosting on the cookies; let stand frosted sides up until set.

Fudge Frosting

In a medium saucepan combine one 12-oz. pkg. semisweet chocolate chips (2 cups), 3/4 cup heavy cream, and 2 Tbsp. light-color corn syrup. Bring to boiling over medium, stirring frequently. Remove from heat. Whisk in 1 1/2 cups powdered sugar, 1 tsp. vanilla, and a pinch salt until smooth.