01 - Cream butter and powdered sugar in a large bowl until smooth and fluffy. Beat in vanilla extract until fully incorporated.
02 - Sift flour and salt into the butter mixture. Mix until just combined and a cohesive dough forms, being careful not to overmix.
03 - Divide dough in half and shape each portion into 2-inch diameter logs. Wrap tightly in plastic wrap and refrigerate for at least 30 minutes until firm.
04 - Preheat oven to 350°F and line baking sheets with parchment paper.
05 - Slice chilled dough into 1/2-inch thick rounds. Arrange on prepared baking sheets and bake for 12-14 minutes until edges are just beginning to turn golden. Cool completely on wire racks.
06 - Whisk egg yolks, sugar, heavy cream, and vanilla in a small saucepan. Cook over medium-low heat, stirring constantly, until mixture thickens slightly, approximately 4-5 minutes. Remove from heat and allow to cool completely.
07 - Spoon a small amount of cooled custard onto the center of each cookie. Gently spread to create an even layer.
08 - Sprinkle a thin, even layer of granulated sugar over the custard topping. Use a kitchen torch to caramelize until golden and crispy. Let stand for 5 minutes to allow sugar to harden before serving.