In the bowl of an electric mixer, cream butter or margarine, vanilla, and sugar. Add eggs and milk, and mix until combined. Add the flour, cocoa powder, baking powder, and salt. Mix on low speed until incorporated, scraping the sides of the bowl with a spatula.

Divide the dough in half and flatten each half to a disk. Wrap each disc in plastic wrap and chill for one hour, or until firm.

Preheat oven to 350 degrees Fahrenheit. Line a baking sheet with Gefen Parchment Paper.

On a lightly floured surface, roll out each disc of dough to an eighth-inch thickness. Using a cookie cutter two and half to three inches in diameter, cut the dough. Place shapes onto baking sheet and place in refrigerator, chilling again until firm, about 30 minutes.

Remove from refrigerator. Using a fork, prick holes all over the surface of the cookies. Bake until firm, 12-15 minutes. Let cool.

Spoon softened ice cream about a half inch thick onto half of the cookies. Place matching cookie on top. Roll ice cream sandwich in toppings (optional). Place immediately in freezer to harden. Keep frozen until ready to serve.