1. Cut pastry in 9 squares per sheet, do not roll it out, you want the full thickness of the pastry. Sprinkle the tops with sugar and bake for about 13-15 minutes at 375 degrees F until evenly golden brown. Cool on a wire rack.

To prepare the Caramel Filling

1. Begin by mixing the sugar and water in a medium saucepan. NOTE: I use a larger saucepan than seemingly required because the sugar foams up when you add the butter and cream so make sure you have a large enough pot; 1 1/2 quarts should do.
2. Boil the sugar and water over medium heat until the mixture begins to turn a light amber color. It is very easy to burn this mixture which can happen very quickly once the proper color is achieved, so have your butter and cream at the ready, as timing is crucial for this recipe. Do not stir the mixture as it boils but swirl the mixture as needed to pick up any crystallization that might form at the sides.
3. When the color is right, quickly add the butter and stir quickly until the butter is melted. Remove from the heat immediately and pour in the whipping cream, stirring constantly until the sauce is uniformly smooth.Return to the stove at medium low heat and simmer slowly, stirring often until the mixture reaches 230 degrees F on a candy thermometer (just below soft ball stage). Remove from heat and cool completely to room temperature.

To prepare the Vanilla Frosting

1. Beat all ingredients together with an electric mixer until light and fluffy.
2. Split the cooled pastries horizontally with a sharp serrated knife. Spread a rounded teaspoon of the caramel on the bottom pastry and a heaping teaspoon of vanilla frosting on the top half of the pastry before bringing the two halves together. Store in an airtight plastic container in the refrigerator.