Melt the dark chocolate chips over a double boiler. Once melted, transfer to a small bowl and stir in the nut butter and orange extract if using. Once fully combined, cover and let cool at room temperature for at least 2 hours.
Cookies
Place the vegan butter, coconut sugar, and vanilla extract into a large mixing bowl. Beat the butter with the sugar for 1-2 minutes or until the sugar is almost dissolved (you can use a stand mixer).
Next, add the flour, baking powder, and salt, and knead until you get a smooth dough. If the dough appears too crumbly, add 1/4 tsp of water and knead again.
Divide the dough in half. Transfer one half to a sheet of parchment paper. Cover with another sheet of parchment paper and flatten the dough into a rectangle with a 1/8-inch thickness (about 3mm). Do the same with the other half. Transfer the flattened dough to a baking sheet and refrigerate for 1 hour.
Preheat oven to 350°F (175°C). Cut out cookies using your favorite cookie cutters and carefully transfer the cookies to a baking sheet lined with parchment paper. Cut out the center of half of the cookies using smaller cookie cutters. You can gather the scraps and re-roll the dough to cut out more cookies.
Bake for about 7 minutes or until the cookies are golden brown. Remove from the oven and let cool completely.
To fill the cookies, stack the "cut-out" cookies on top of the full ones. Fill the inside with 1-2 teaspoons of the chocolate filling using a spoon. Refrigerate the cookies for 30-40 minutes, or until the chocolate has set.
Store the cookies in an airtight container for up to 4 days at room temperature.