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In a large mixing bowl, beat butter with an electric mixer on medium to high speed for 30 seconds. Add the brown sugar. Beat until combined, scraping sides of bowl occasionally. Beat in egg, cocoa powder, espresso powder, vanilla, baking powder, and salt until combined. Beat in as much of the flour as you can with the mixer. Stir in any remaining flour. Divide dough in half. Cover and chill dough for 1 hour or until easy to handle.
Preheat oven to 350°F. Line cookie sheets with parchment paper; set aside. On a lightly floured surface roll half the dough at a time to 1/4-inch thickness. Using a 2- to 3-inch round cookie cutter, cut out dough. Place cutouts 1 inch apart on the prepared cookie sheets. Using a smaller round cookie cutter (at least 1 inch smaller than the larger cutter used), cut the center from each round. Reroll scraps once and cut out as directed. Discard any remaining scraps.
Bake for 6 to 8 minutes or until edges are puffed and just set (do not overbake). Cool on cookie sheet for 5 minutes. Transfer to a wire rack and let cool.
In a small saucepan, heat and stir bittersweet chocolate and shortening over low heat until melted and smooth. Carefully dip each cookie about halfway into the chocolate, allowing excess to drip off. Place dipped cookies on a sheet of wax paper and sprinkle with chocolate sprinkles. Let stand until set.