Chocolate-Dipped Sugar Hearts

I borrowed this idea from Martha Stewart (view here), but the actual cookie recipe was from my Good House Keeping Bake Sale Cookbook.  Now I want to buy cookie cutters for every holiday and occasion...


Shaped Sugar Cookies
makes about 26 cookies

Ingredients
For the cookies:

• 1/2 cup (1 stick) butter, softened
• 3 cups all-purpose flour
• 1 1/2 cups sugar
• 1 teaspoon baking powder
• 1/4 teaspoon salt
• 2 eggs
• 1 teaspoon vanilla extract

For the chocolate:

• 4 oz. semisweet or bittersweet chocolate, roughly chopped
• 2 teaspoons vegetable oil

Directions

1. In a large bowl, whisk together flour, baking powder, and salt.  In a separate mixing bowl, use an electric mixer to beat butter and sugar until creamy.  Add eggs and vanilla until combined.  Gradually add flour mixture until blended.
2. Divide dough into 4 equal pieces; flatten each into a round disk.  Wrap each disk in plastic wrap and refrigerate for at least 5 hours (or overnight).
3. Preheat oven to 350 degrees F.  
4. On lightly floured surface, use a floured rolling pin (or just your hands) to roll/flatten dough to about 1/4 inch thickness.  With floured cookie cutters (mine were 2 inches long), cut dough into as many cookies as possible.  Combine trimmings if desired.
5. Bake for 10-12 minutes.  Transfer to wire racks to cool completely.  Repeat with remaining disks.
6. When cookies are cool, prepare chocolate.  In a glass, heat-proof bowl set over boiled water that is now simmering, melt the chocolate, stirring occasionally.  Add the oil and stir.  Turn the flame off after 1-2 minutes of stirring the chocolate.  Dip half or one-third of each cookie into the chocolate mixture.
7. Transfer cookies to a cooling rack to dry.  If serving sooner rather than later, place cookies on a piece of parchment paper in the freezer for 10 minutes before serving.