Melt chocolate in the microwave on 30 second intervals, stirring between each, until smooth.
You may also use a double broiler. Dip each pretzel in chocolate, allowing excess to drip off. Place on wax paper lined cookie sheets and chill in the freezer until firm, about 10 minutes.
Preheat the oven to 350 degrees F. Grease two cookie sheets.
Combine the flour, baking soda and salt in a small bowl. Beat the butter, granulated sugar, brown sugar and vanilla extract in large mixer bowl until creamy, about 3 to 5 minutes. Add the eggs and beat well. Gradually beat in the flour mixture. Stir in the chocolate chips.
Roll the cookies into 20-30 teaspoon size balls and place them on the prepared baking sheets. Bake the cookies for 7-9 minutes, until the cookies are very lightly golden on top and a little doughy in the center.
Immediately and gently press the cold chocolate covered pretzels into the warm cookies. Allow the cookies to cool completely before sandwiching. I recommend keeping the cookies in the fridge so the chocolate does not melt when you sandwich the cookies together.
Meanwhile make the cream filling, in a mixer, beat the butter until smooth and creamy. Add sugar and vanilla and beat until smooth. Add heavy cream and salt and continue beating until smooth again.
To assemble, flip the cookies over and spread one cookie with the cream filling and one cookie with the peanut butter. Sandwich the cookies together and place on a baking sheet. I recommend keeping the cookies cool so that the chocolate pretzels do not melt. Repeat with the remaining cookies until all the cookies and or filling has been used. Keep the cookies in a cool place or in the fridge.