Combine the all-purpose flour, whole wheat flour, salt and baking soda and set aside.
In a standing mixer fitted with the paddle, beat the butter with the confectioners' sugar and granulated sugar until light and fluffy. Beat in the egg, followed by the honey, cream and vanilla. Add the flour mixture and stir until a dough forms.
Pat the dough into a 1/4 inch thick (thinner, if you prefer) slab on large baking sheet lined with parchment paper or nonstick foil. Chill for at least 30 minutes or until very firm. Dough starts out very soft, so chilling is necessary.
Preheat the oven to 350°. Using a 1 or 2-inch round biscuit cutter, cut out about 30 rounds (you'll get more with the smaller cutter). Arrange on two large cookie sheets and bake one sheet at a time on center rack for 10 minutes or until the bottoms are nicely browned. Transfer the cookies to a rack to cool.
Prepare the marshmallow. Fit a large pastry bag with a 1/2 inch round tip.
Put the egg whites in the bowl of a stand mixer fitted with the whisk attachment.
Put 1/4 cup of water in a small bowl and sprinkle the packet of gelatin over it. Stir well.
In a small saucepan, combine the remaining 8 teaspoons of water, sugar, corn syrup and salt. Using medium heat, heat without stirring until a candy thermometer registers 240 degrees (soft ball stage).
While the syrup heats, beat the eggs with the whisk attachment until stiff peaks form. If eggs form peaks before syrup reaches 240, stop the mixer. When the syrup hits 240 degrees, turn the mixer back on and pour it into the egg whites in a thin stream. Use a rubber scraper to make sure you get it all.
Scrape the gelatin into the still-hot saucepan and stir it so that it thins and dissolves from the residual heat. Add it to the mixer while it is still going. Add the vanilla and keep on beating for 5 minutes or until bowl feels cool and mixture is thick enough to pipe. Pipe mounds of marshmallow on top of the cookies and let the marshmallow topped cookies sit on a rack for at least two hours. After the two hours have passed, you can move on to dipping OR you can freeze the cookies and dip them when convenient.
For dipping, use your favorite method. I recommend tempering the chocolate, but that takes practice. Temper the chocolate if you know how, or just melt the chocolate and fat in a double boiler. Dunk each cookie one by one in chocolate and lift with two forks, letting chocolate run down the sides. Set on a rack that you’ve placed over a sheet of foil or parchment to catch drips.