Whisk flour, salt and baking powder together in a bowl and set aside. In a stand mixer or another bowl, cream butter and sugar until light and fluffy. Add vanilla, egg and orange zest and beat until combined.
Add half of the flour mixture to the butter mixture and mix until fluffy then add the remaining flour. Mix just until incorporated.
Prepare a baking sheet with parchment paper or a Silpat baking mat. Scoop 1 tablespoon of the dough and roll into a ball, then place on the baking sheet. Butter the bottom of a drinking glass with and press to flatten the ball slightly. Repeat and place balls on sheet about 4 inches apart. Bake for 12-14 minutes or until lightly golden brown. Cool on a baking sheet.
In a double boiler or a glass bowl fitted over a saucepan filled with 1-inch of water, melt chocolate chips over boiling water, stirring occasionally. Do not let glass bowl touch the boiling water. Remove bowl from the water. Frost the tops of half of the cookies with the chocolate and set aside. Spread the cream cheese filling on the bottoms of the remaining cookies then top with the chocolate frosted cookies to form a sandwich.
For the Cream Cheese Filling
Directions:
Blend cream cheese and butter with a mixer until smooth. Add powdered sugar and mix well.