Preheat oven to 350°F. Lightly grease baking sheets. Set aside.
Stir together flour, baking soda, baking powder and salt. Set aside. In large mixing bowl, beat sugar and butter with electric mixer on medium speed until combined. Add eggs and vanilla, beating until combined. Alternately add flour mixture and buttermilk, beating after each addition until just combined.
Drop by rounded tablespoons onto prepared baking sheet. Bake 11 to 14 minutes or until edges are set and surface appears dry. (If cookies spread during baking, chill dough a few minutes.) Cool completely on wire rack.
Prepare Two-Color Frosting: In small mixing bowl beat 1 pound sifted powdered sugar, 1/2 cup butter and 1 teaspoon vanilla extract with electric mixer on low speed until combined. Add enough milk to make spreading consistency. Remove half of frosting from bowl. Beat 1/2 cup unsweetened cocoa into remaining frosting until combined. Add enough additional milk to make spreading consistency.
Spread half of each cookie with vanilla frosting and remaining half with chocolate frosting.
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