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Soften the butter until very smooth, then add the powdered sugar and mix until well combined. Add the vanilla extract and a pinch of salt. You can also add a vanilla bean, lemon zest, or rum to taste.
Add the milk (at room temperature), as it will be easier to emulsify with a whisk at this stage. Once the mixture is smooth, add the sifted flour and mix until just combined.
Transfer the dough to a piping bag fitted with a star tip—choose the size based on your preference! I piped heart shapes, but you can create any shape you like. Keep in mind that they will expand quite a bit in the oven.
Bake at 180°C for 15-20 minutes, or until golden and crisp. The exact baking time depends on your oven, as well as the size and thickness of your cookies.
Let them cool completely before dipping them in melted chocolate. Once the chocolate has cooled slightly but is still melted, sprinkle some brown sugar on top. (If the chocolate is too warm, the sugar will melt and won’t look as pretty.)