• preheat oven to 350˚
• in a saucepan over medium heat melt the sugar, corn syrup, and butter
• cook it until it boils, stirring to keep it from scorching if needed
• once it boils remove it from the heat
• add the Brandy, watch out it will bubble up
• then stir in the flour
• line a cookie sheet with parchment paper
• drop 2-4 teaspoons of batter on the sheet evenly spaced to let the batter spread
• bake for 5-6 minutes
• they will spread and once they start to darken they are done if they look like this they're not ready:
  
• Perfect browned with brown edges
  
• remove from the heat let them cool for 30 seconds
• FOR ADULTS ONLY AND BE CAREFUL IT IS HOT WORK gently slip a small metal spatula or even a knife tip under the edge of one cookie shell
• drape the hot cookie around the handle of a wooden spoon, roll around for a moment to cool it off, and seal in the shape
• slide it off onto parchment paper to cool
• repeat until the batter is used up

to dip in chocolate:

• chop the semi-sweet chocolate bar in a double boiler over very low heat
• once melted dip the round end of each cookie tube into the chocolate
• cool unit set and store in an airtight container
• To Serve: Whip the whipping cream with the espresso powder and sugar together JUST until fluffy, don't overbeat it like I did use a piping bag with a long nozzle on it, and pipe the whipped cream into the Brandy Snaps when ready to serve
• the brandy snaps won't last too long once filled so don't fill until ready to serve
• the whipped cream won't last long either, if you need it to last for a long time make stabilized whipped cream
• store unfilled shells in an airtight container until ready to fill and serve