Preheat oven to 350 degrees F. Line baking sheets with parchment paper or silicon mats.
In a large bowl, using your mixer, beat together butter, sugar, and honey until creamy. Add orange zest, lemon zest, eggs, and vanilla; beat together until combined.
In separate bowl, sift together the flour, salt, and baking powder. Stir the butter/egg mixture until combined into a dough. If the dough is still crumbly, you may have to knead it together with your hands or you can also add 1 teaspoon of milk or water if needed. Dough should be a little sticky at this point. Cover with plastic wrap and refrigerate for 1 to 2 hours to let the dough firm up for rolling.
When ready to make the cookies, remove dough from refrigerator. Roll the chilled dough onto a floured surface to 1/8-inch thickness. Using circle shaped cookie cutters or small drinking glass, cut dough into 2-inch rounds. Use a spatula and move dough circles to the prepared baking sheets and place about 1-inch apart.
Bake 8 to 10 minutes until cookies are dry and edges are lightly golden. Remove from oven and let cookies cool on the baking sheets for 5 minutes before transferring to cooling racks.
Set some parchment paper down on a countertop for the cookie assembly.
Once all the cookies have cooled, turn a cookie over so the flat side is facing up.
Use a teaspoon to place a dollop of Dulce de Leche in the center of the cookie.
Set the second cookie on top, flat side facing down towards the Dulce de Leche.
Gently press the cookies together just until the Dulce de Leche reaches the edge of the cookies. If the Dulce de Leche runs over the edges, use a knife to scrape the extra off the edges. It may take some practice with a few cookies before you get the technique down.
You can use double boiler to melt chocolate or follow these microwave directions. Read How To Melt and Temper Chocolate
Place chocolate chips in the microwave for only 30 seconds at a time on medium power until the chocolate is melted.
Once the chocolate chips are melted, stir in the vegetable shortening or coconut oil to slightly thin the chocolate.
Line a large baking sheet with parchment paper or wax paper.
Place a alfajore cookie sandwich on the tines of a fork and dip into the melted chocolate mixture until completely covered. Lightly tap the bottom of the fork against the top of the bowl a few times to allow excess chocolate to drip off the cookie. This will also help the chocolate smooth on top out before setting cookies on the parchment paper.
Allow the chocolate-coated alfajores to completely set up. This can be done faster by place them in the refrigerator. The alfajores are ready to serve when they are dry to the touch.
Once the chocolate coating has hardened, the cookies should be stored in a covered container, layered between a sheets of parchment paper.
* Dulce de leche can be purchased in jars found in the Hispanic food section of local grocery stores. You can also make your own Dulce de Leche.
Alfajore Cookies Recipe - Dulce de Leche Cookie: https://whatscookingamerica.net/Cookie/Alfajore-Cookies.htm