01 - Preheat the oven to 350°F. Line two baking sheets with parchment paper.
02 - In a large bowl, cream the softened butter and powdered sugar until light and fluffy. Incorporate the vanilla extract.
03 - Gradually add the all-purpose flour and sea salt. Mix until just combined to form a soft dough.
04 - On a lightly floured surface, roll the dough to approximately 1/4 inch thickness. Use a heart-shaped cookie cutter to cut out cookies.
05 - Place the heart-shaped cookies onto the prepared baking sheets, ensuring they are spaced 1 inch apart.
06 - Refrigerate the cookies for 10 minutes to help them maintain their shape during baking.
07 - Bake for 12–15 minutes, or until the edges begin to turn a light golden color. Transfer to a wire rack to cool completely.
08 - Melt the dark chocolate (and coconut oil, if using) using a microwave or a double boiler until smooth.
09 - Dip half of each cooled cookie into the melted chocolate, allowing any excess to drip off. Place them back on parchment paper.
10 - While the chocolate is still wet, adorn with sprinkles, sea salt flakes, or crushed freeze-dried raspberries, if desired.
11 - Allow the chocolate to set fully at room temperature or in the refrigerator before serving.