Place a medium skillet over medium-high heat. Add the bacon and cook for about 6 minutes, until golden and crispy. Drain on paper towels and set aside to cool.
Combine the flour, baking powder, sugar, salt, and butter in the bowl of an electric mixer and mix on low speed for about 3 minutes, until the butter is the size of peas. Add the cooled bacon and smoked gouda. Gradually add the cream and mix until the dough comes together.
Line a baking sheet with parchment paper. Turn the dough out onto a lightly floured work surface and roll out to ½-inch thickness. Using a 2-inch round cookie cutter, cut out circles of dough and place on the prepared baking sheet. Freeze for 15 minutes.
Meanwhile, preheat the oven to 375°F. Brush the tops of the scones with the egg wash. Bake for 20 to 25 minutes, until lightly golden on top. Remove from the oven and let cool for 5 minutes. Transfer the scones to a wire rack and let cool completely.