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Preheat oven to 350°F. Line two baking sheets with parchment paper; set aside. In a small bowl, whisk together flour, 1/2 teaspoon allspice, baking powder and salt. Set aside.
In a large mixing bowl, beat butter with an electric mixer on medium speed for 30 seconds. Add sugar and beat for 2 minutes or until well blended. Add egg yolk and beat on low speed for 1 minute. Beat in vanilla.
With mixer at lowest speed, steadily beat in flour mixture, beating only a few seconds after the flour is well incorporated into the soft dough.
Shape rounded teaspoons of dough in balls. Place balls about 2 inches apart on the prepared pans. With the handle end of a wooden spoon or a thumb, make indentations in the center of each ball.
Bake for 9 to 10 minutes or until cookies are dry and firm to the touch. For even baking, rotate pans top to bottom and front to back after 4 minutes of baking time. Cool cookies on pans on wire racks while preparing filling.
In a small microwave-safe bowl, melt chocolate chips on High for 45 to 60 seconds, stirring until melted. Use a small spoon to fill each cookie's indentation with chocolate. Sprinkle with some of the remaining 1/4 teaspoon ground allspice, if desired. Refrigerate cookies for 15 minutes to set the chocolate. Serve cookies at room temperature.