Preheat the oven to 350 degrees F and line two cookie sheets with parchment paper.
In a medium bowl mix together the flour, ground almonds, xanthan gum, baking soda and salt and set aside.
In another bowl, cream together the butter, sugar and icing sugar. When the butter and sugars and well combined, add the egg and vanilla and beat well.
Add the flour to the butter mixture and mix well until a uniform dough forms.
Turn the dough out onto a board and form it into a ball. Divide the ball into 2 and form them into two discs and wrap them in plastic.
Chill the discs of dough in the fridge for at least an hour.
On a lightly floured board (gluten free flour) roll the dough out to a 1/4" thick.
Cut out shapes with cookie cutters and bake at 350F for approximately 12 minutes or until the edges of the cookies start to get a light golden brown.*
Take the cookies off the baking sheet and let them cool on a rack. When they are cool smear some dulce de leche on the underside of one cookie and match up another cookie and press together. The amount of dulce de leche depends entirely on the size of your cookie.
If desired, dip some of the cookies in melted chocolate. Store cookies in an airtight container for up to 3 days.
The recipe make approximately 4 dozen medium size cookies.