Preheat the oven to 350°F (180°C). Line a baking sheet with parchment paper.
Add the softened butter and powdered sugar to a large bowl. Beat until smooth and creamy.
Add the flour and mix until a soft dough forms.
Place the dough on parchment paper and roll it out to about 1/4 inch thick.
Cut the dough into small rounds using a cookie cutter.
Transfer the cookie rounds to the prepared baking sheet.
Bake for 12 to 15 minutes, or until the edges are lightly golden.
Let the cookies cool completely.
Spread dulce de leche on the flat side of one cookie.
Top with another cookie and press gently to make a sandwich.
Repeat with the remaining cookies and serve.