Start with basic sugar cookie recipe:
I lb. unsalted butter -- at room temp.
1 cup granulated sugar
2 large eggs
1 tsp. vanilla extract
1/2 tsp. salt
1 tsp. baking powder
5 cups unbleached all-purpose flour
Add:
3 tbsp unsweetened cocoa
2 cups (12 oz) semi-sweet chocolate chips or baking chocolate (for dipping after baking)
1.Heat oven to 375 degrees.
2. In large bowl, cream butter and sugar using an electric mixer.
3. Beat in eggs, one at a time. Beat in vanilla.
4. Sift together salt, baking powder and flour and add to butter mixture in three parts, beating well after each addition.
5. Divide dough into 4 pieces, wrap each in plastic wrap and refrigerate at least 2 hours (overnight is good too).
6. When ready to use, roll the dough onto a floured board to 1/8 inch thickness. Cut into coin shapes with round cookie cutter.
7. Transfer to greased and floured baking sheets, or use parchment paper or silicone mat. Bake 10-15 minutes.
8. Let cool for 5 minutes, then transfer to rack to cool completely.
9. Melt chocolate or chocolate chips on the microwave for 1 minute or until melted.
10. Dip cooled cookies halfway in melted chocolate, then lay on parchment-lined baking sheet to harden.
Makes 5 dozen (though I found it made way, way more).