• In a large stand mixer, cream together softened butter, sugar and vanilla extract until light and fluffy, about 2-3 minutes.
• In a small bowl, combine espresso powder and ½ teaspoon of water. Stir until powder has dissolved. Add to the butter-sugar mixture and continue mixing until well incorporated.
• Add in salt and flour and mix until just incorporated.
• Prepare 2 baking sheets with a silicone mat or parchment paper.
• On a floured surface or another silicone mat, roll the dough out to about ½ inch thickness. Using desired cookie cutter, cut cookies and place about one inch apart on the cookie sheets. Repeat until all dough is used.
• Using a fork, pierce small holes about ½ way through the thickness of the cookie.
• Place prepared cookies in the fridge for 15-20 minutes to chill. While they chill, preheat the oven to 375°F.
• Bake cookies for 9-10 minutes until edges just begin to turn golden brown.
• Allow to cool on a cookie sheet for 5 minutes prior to moving to a cooling rack to allow to cool completely.

Chocolate-Dip

• In a microwave-safe bowl, heat chocolate chips at 30 second intervals stirring well between. Be cautious not to heat to much, as the chocolate will scorch. Chocolate should be melted after 1½ minutes of heating.
• Add 1 tablespoon of espresso and mix thoroughly.
• Dip the base of the cookie into the chocolate until evenly coated. Alternatively, use an inverted spatula to evenly spread chocolate onto the base of the cookie.
• Place upside down on a cookie sheet and refrigerate for 15 minutes until the chocolate is set.
• Remove cookies from fridge and turn over. Reheat chocolate for 15 seconds if necessary. Place remaining chocolate into a plastic resealable bag and snip a small corner.
• Decorate the surface of the cookie with a swirl of the chocolate and then place back in the fridge to chill.
• Store in an airtight container for up to one week.