Whisk together the flour, baking powder, salt, and espresso powder in a large bowl. Set aside.

In a food processor, combine the butter and sugar and process until light and fluffy. Scrape down the sides in between mixing at least once.

Add the egg and vanilla and process until just combined.

Add the flour mixture in three batches and pulse until just combined. If it does not mix well in the food processor, return the dough to your mixing bowl and bring the dough together by hand.

Turn the dough out onto a piece of parchment paper or floured surface. Form a ball and then divide the ball into two halves.

Roll each half out to ¼ inch thickness on a sheet of parchment paper. If it’s sticky, place another piece of parchment on top and roll the dough between the two sheets of parchment.

Chill the dough for at least 30 minutes in the refrigerator or 15 minutes in the freezer.

Cut out your cookies with your favorite cookie cutter and bake at 350F until golden. About 10 minutes.

Repeat steps 5-8 with the scraps of dough.

Place the chopped chocolate in a microwave safe bowl and microwave fro 30 seconds. Stir well, making sure to scrape the bottom of the bowl. Return to the microwave for 15 seconds. Stir well to get the chocolate to melt.

Return to the microwave for another 10 seconds and stir again. The chocolate should be melted and smooth. If it is not, heat for another 10 seconds.

Transfer the chocolate to a paper parchment cone or use a spoon to drizzle the chocolate over your cookies. Let the chocolate set.