Preheat your oven to 350°F (175°C).
Cream together butter, 1/2 cup maple syrup and brown sugar until smooth. Beat in the egg and vanilla extract.
In a separate mixing bowl, combine the flour, baking powder, and salt. Gradually add the dry ingredients to the wet ingredients and mix until well combined.
Once combined, chill dough for approximately 2 hours.
Roll the dough out on a lightly floured surface to about 1/4-inch thickness. Use a maple leaf-shaped or round cookie cutter to cut out cookies. Transfer the cookies to a baking sheet lined with parchment paper. Chill cut outs for another hour.
Bake for 8-10 minutes, or until the edges are lightly golden. Allow cookies to cool for a few minutes on the baking sheet before transferring them to a wire rack to cool completely.
To make the maple cream filling, whisk together the confectioners' sugar, 1/4 cup maple syrup, and heavy cream until smooth. If the mixture is too thick, add a little more heavy cream until it reaches a spreadable consistency.
Put filling in a piping bag and pipe approximately 1 tsp into center of cookie bottom. Put other cookie on top and squeeze together to flatten filling.
Store in airtight container.