Preheat your oven to 350 degrees F.
In a food processor, combine flour, sugar, salt and butter. Pulse until dough comes together into a ball. If the dough is too sticky add a little more flour so that you can shape the soft dough into a ball. Wrap the dough ball in plastic wrap and refrigerate for 20 to 30 minutes.
Sprinkle some flour onto your work surface and roll the dough 1/8-inch thick. Using a 2-inch round cookie cutter cut out the cookies and transfer to a parchment lined baking sheet. Bring the dough scraps together and gently press into a ball. Flour your work surface, re-roll 1/8-inch thick and cut out more rounds.
Bake the cookies until they are golden and firm, about 15 to 20 minutes. Remove the cookies from the oven and let cool for 5 minutes before transferring them to a wire rack to cool completely, about 25 minutes.
Place the dulce de leche in a small bowl and stir in the cinnamon, cloves, and nutmeg. Spread about 1 1/2 teaspoons of the dulce de leche on the flat side of a cookie and sandwich with the flat side of another cookie. Place the cookies on a platter, dust them with powdered sugar, and serve.
Recipe courtesy of Ingrid Hoffmann, 2008