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Position rack in center of oven and preheat to 350°F. Line 2 baking
sheets with parchment paper. Stir butter, sugar, and corn syrup in
heavy medium saucepan over low heat until melted and smooth.
Bring to boil over medium-high heat, stirring constantly. Remove
from heat. Stir in flour. Add nuts and vanilla; stir to combine.
Drop dough by teaspoonfuls onto prepared baking sheets, spacing
2 inches apart. Bake cookies, 1 sheet at a time, until bubbling and
lightly browned, about 11 minutes. Cool on sheets 10 minutes.
Transfer to rack; cool completely.
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Whisk all ingredients in medium bowl until smooth. Spread 1
teaspoon filling onto bottom of 1 cookie. Top with second cookie,
bottom side down, pressing lightly to adhere. Repeat with
remaining cookies. DO AHEAD Can be made 2 days ahead. Store
between sheets of waxed paper in airtight container at room
temperature.
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