Cream butter with a hand-held beater for a few minutes before folding through the dry ingredients, along with the zest of two lemons.
Roll into tablespoon sized balls and place on a lined baking tray (Roughly 20-24 balls).
Flatten slightly with a fork and bake at 200°c for 15 minutes, or until lightly coloured.
For the filling, beat together icing sugar, cream cheese and zest from two lemons until smooth yet firm enough to pipe a blob of filling onto the underside of half of the cooled biscuits. Sandwich together and enjoy.