01 - Cream together 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 dough begins to form, being careful not to overwork.
03 - Divide dough in half and shape 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 and place on prepared baking sheets. Bake for 12 to 14 minutes until edges are just turning golden.
06 - Whisk together egg yolks, sugar, heavy cream, and vanilla in a small saucepan. Cook over medium-low heat, stirring constantly, until mixture slightly thickens, approximately 4 to 5 minutes. Remove from heat and cool completely.
07 - Spoon a small amount of cooled custard onto the center of each completely cooled cookie and spread gently with a small offset spatula or spoon.
08 - Sprinkle a thin, even layer of granulated sugar over the custard topping. Use a kitchen torch to caramelize until golden and crisp. Allow to set for 5 minutes before serving.