Whisk together 2 1/4 cups all-purpose flour, 1/2 tsp baking powder, and 1/4 tsp salt.

Cream 1 cup softened unsalted butter with 3/4 cup granulated sugar until fluffy.

Add 1 large egg, 1 tsp vanilla extract, and 1/2 tsp almond extract, mixing well.

Gradually combine the dry ingredients with the wet mixture until just combined.

Divide dough into two portions, wrap in plastic wrap, and refrigerate for at least 1 hour.

Preheat the oven to 350°F (175°C) and line baking sheets with parchment paper.

Roll out the dough to 1/4-inch thickness on a floured surface.

Use a heart-shaped cookie cutter to cut out cookies.

Place cookies on the prepared baking sheets, leaving space between each.

Bake for 8-10 minutes until the edges are lightly golden, then let cool completely.

Melt 8 oz dark chocolate in a microwave-safe bowl in 30-second intervals, stirring each time.

Stir in 1 tbsp vegetable or coconut oil for a glossy finish.

Dip the top half of each cookie into the melted chocolate.

Let any excess chocolate drip off before placing cookies on a parchment-lined tray.

Garnish with edible gold flakes or colorful sprinkles while the chocolate is still soft.

Allow the cookies to set at room temperature for 30 minutes, or refrigerate for 10-15 minutes to speed up the process.

Once the chocolate has firmed up, the cookies are ready to serve or gift.