01 - Preheat oven to 350°F (175°C) and line two baking sheets with parchment paper.
02 - In a large bowl, cream softened butter and granulated sugar until light and fluffy.
03 - Beat in the egg and vanilla extract until fully incorporated.
04 - In a separate bowl, whisk together all-purpose flour, baking powder, and fine sea salt.
05 - Gradually mix the dry ingredients into the wet mixture, stirring just until combined.
06 - Scoop 1 tablespoon portions of dough, roll each into a 6-inch rope, then shape into pretzels and place on prepared baking sheets, spacing 2 inches apart.
07 - Bake for 10 to 12 minutes until the edges are lightly golden. Cool on the baking sheet for 5 minutes, then transfer cookies to a wire rack to cool completely.
08 - Melt chocolate in a microwave-safe bowl in 20-second intervals, stirring until smooth.
09 - Dip half of each cooled cookie in melted chocolate, allow excess to drip off, and place back on parchment paper. Scatter festive sprinkles and a pinch of flaky sea salt if desired.
10 - Allow chocolate to set before serving or storing cookies.