Prepare the Cookie Dough

1. Preheat the Oven: Preheat your oven to 350°F (175°C) and line a baking sheet with parchment paper or silicone baking mats.
2. Mix the Dry Ingredients: In a medium bowl, whisk together the flour, baking powder, and salt. Set aside.
3. Cream the Butter and Sugar: In a large mixing bowl, beat the softened butter and granulated sugar together with an electric mixer on medium speed until the mixture is light and fluffy, about 3-4 minutes.
4. Add the Egg and Extracts: Beat in the egg, vanilla extract, and almond extract (if using) until fully incorporated.
5. Combine the Wet and Dry Ingredients: Gradually add the dry ingredients to the wet mixture, mixing until a soft dough forms. Avoid overmixing, as this can make the cookies tough.
6. Chill the Dough (Optional): If you have time, chill the dough in the refrigerator for 30 minutes to help it firm up and make it easier to handle. If you’re in a rush, you can skip this step, but chilled dough tends to yield better results.

Shape and Bake the Cookies

1. Shape the Dough: Roll the dough into 1-inch balls and place them about 2 inches apart on the prepared baking sheet. You can also use a small cookie scoop to make this step quicker and more uniform.
2. Flatten the Cookies: Using the bottom of a glass or your fingers, gently press down on each cookie to flatten it slightly. This ensures they bake evenly.
3. Bake: Bake the cookies in the preheated oven for 12-15 minutes, or until the edges are golden and the centers are set. Keep an eye on them, as baking times may vary depending on your oven.
4. Cool the Cookies: Let the cookies cool on the baking sheet for 5 minutes, then transfer them to a wire rack to cool completely.

Dip the Cookies in Chocolate

1. Melt the Chocolate: In a heatproof bowl, combine the chocolate chips and vegetable oil (or shortening). Microwave in 30-second intervals, stirring in between, until the chocolate is smooth and fully melted. Alternatively, you can melt the chocolate using a double boiler.
2. Dip the Cookies: Once the cookies are fully cooled, dip the bottom half of each cookie into the melted chocolate, ensuring a nice even coating. If you prefer a thicker layer of chocolate, you can dip them twice, allowing the first layer to set before dipping again.
3. Decorate: After dipping, immediately add your desired toppings. This could be a sprinkle of crushed candy canes for a festive touch, or a handful of chopped nuts for a bit of crunch. If you like, you can also add a dash of sea salt to balance out the sweetness of the chocolate.
4. Set the Chocolate: Place the dipped cookies back on the parchment-lined baking sheet to set. You can speed up this process by placing them in the refrigerator for about 10-15 minutes.