Sugar cookies with Chocolate Cortés filling - Chocolate Cortés

Ingredients

• 1 cup Butter Butter, softened but not warm
• 1 cup Confectioner’s sugar
• 2 tsp Vanilla extract
• ½ tsp Almond extract
• 3 cups All-purpose flour preferably unbleached
• ½ tsp Fine sea salt
• ¼ tsp Ground nutmeg
• 1 ½ tbsp Milk of choice
• 1 ½ cups Confectioner’s sugar
• 1 ½ tbsp Water
• 1 Bag of Chocolate Cortés Semi-Sweet Chocolate Chips
• 1 tsp Vegetablae oil