To make the cinnamon filling, in a small bowl, mix the brown sugar, softened butter, cinnamon, and salt until a thick paste forms. Chill in the fridge.

For the cinnamon sugar coating, whisk the granulated sugar and cinnamon together in a small bowl. Set aside.

In a medium bowl, whisk together the flour, baking powder, baking soda and salt.

In the bowl of a stand mixer fitted with the paddle attachment, beat the softened butter, brown sugar, and granulated sugar on medium speed for about 2 minutes, until well combined and slightly fluffy. Do not overmix.

Add the egg yolks, vanilla, and heavy cream. Mix until just combined.

Add the dry ingredients and mix on low speed until the flour is incorporated. Do not overmix. If the dough is dry, add an extra tablespoon of cream.

Sprinkle the chilled cinnamon filling over the dough. Spin the paddle for just 3-4 turns at low speed. You want the filling to be thickly marbled throughout the dough. Do not overmix or the cinnamon filling will blend into the dough.

Portion out the dough using a 2-Tablespoon cookie scoop, slightly overfilled (about 40 grams). Roll dough into balls. Coat completely in the cinnamon sugar. Place on a small tray covered in parchment paper. Chill in the fridge for at least 30 minutes.

Preheat the oven to 350°F. Line two baking sheets with parchment paper.

Bake 6 cookies at a time at 350°F for 12 minutes. The cookies should still look slightly underdone in the center when they come out of the oven. Immediately after removing the baking sheet from the oven, place a large 4” cookie cutter around each cookie. Gently move the cutter in small circular motions to scoot the edges inward and shape the cookies into neat, round circles. Be careful not to press down on the cookies.

Let the cookies cool on the baking sheet for 4 minutes, then transfer them to a wire rack to cool completely.

While the cookies cool, make the cream cheese frosting. Place the cream cheese in a small bowl. Using a rubber spatula, stir until smooth. Add the powdered sugar and milk. Drizzle over the cooled cookies.