Step 1: In large bowl, beat butter and powdered sugar with electric mixer until light and fluffy. Stir in peppermint extract followed by salt and cocoa powder; mix. Add flour and mix to incorporate.
Step 2: Divide dough in two pieces and place each on large sheet of plastic wrap. Flatten into 1/2-inch thick discs, wrap and refrigerate until firm enough to roll out, about 45 minutes.
Step 3: Preheat oven to 350°F. Line bakingg sheets with parchment paper.
Step 4: Remove chilled dough, place disc between two sheets of parchment or waxed paper; roll out to 1/8-inch thick. Cut desired shapes and place on parchment-lined baking sheets.
Step 5: Bake 5 to 6 minutes.
Step 6: Remove cookies from oven; cool on pan 3 to 4 minutes. Remove to wire rack to cool completely.
Step 7: Place chocolate in large microwave-safe dish. Microwave 30 seconds on high, stir and continue to microwave in 10- to 20-second intervals, stirring after each until chocolate is melted and smooth. Stir in peppermint extract.
Step 8: To frost cookies, place one cookie on slotted spatula, carefully dip into the chocolate to coat completely; lift cookie out. Hold cookie on spatula, allowing excess chocolate to drip off. Place cookie onto wire cooling rack to let chocolate set. Repeat with remaining cookies.
Step 9: Place coated cookies in freezer for 1 hour to set before storing or serving. Store cookies in airtight container for up to 1 week, or in freezer for up to 3 weeks.
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