In a large bowl, use a mixer to beat butter until light and creamy.
Add sugar and mix well, then egg yolks, and finally vanilla.
In another bowl, mix cornstarch and flour together and add to the butter mixture in batches. Dough should be soft and pliable.
Divide into 4 or 5 balls, cover, and refrigerate until firm.
Preheat oven to 300 degrees.
Flour the outside of 1 dough ball and roll out ⅛ inch thick. Cut into 2-inch rounds. Repeat with remaining balls.
Bake on a sheet pan for 8 minutes, rotate, and cook about 6 more minutes. Cookies should be firm, pale golden on the bottom, and very light (not browned) on top. Cool on a wire rack.
To serve, make into cookie sandwiches with dulce de leche filling, sprinkling with powdered sugar if desired.