Chocolate Sandwich Cookies

Ingredients

• 1 1/2 cups firmly packed brown sugar
• 3/4 cup Land O Lakes® Butter
• 2 tablespoons water
• 2 cups real semi-sweet chocolate chips
• 2 Land O Lakes® Eggs
• 3 cups all-purpose flour
• 1 1/4 teaspoons baking soda
• 1 teaspoon salt
• 3 cups powdered sugar
• 1/3 cup Land O Lakes® Butter
• 1 teaspoon vanilla
• 2 to 4 tablespoons milk