- In the bowl of an electric mixer fitted with the paddle attachment, cream butter, sugar, and vanilla until combined.
- On slow speed, beat in flour and salt until combined. Wrap dough in plastic wrap; chill until firm, at least 2 hours, or overnight.
- On a lightly floured surface, roll out the dough until 1/16-to-1/8 inch thick. Cut out hearts with a 2-inch heart cookie cutter. Transfer cookies to an ungreased baking sheet; chill for 30 minutes.
- Heat oven to 300º with a rack in the center. Press the tines of a fork into each cookie to make designs.
- Bake until just beginning to brown around the edges, about 18 minutes. (Cookies will keep in an airtight container at room temperature for about 5 days.)
- In the top of a double boiler or in a heat-proof bowl set over simmering water, melt the chocolate, stirring occasionally. Stir in the oil.
- Dip half or one third of each cookie into the chocolate mixture. Transfer cookies to a cooling rack to dry, or place them on a piece of parchment paper in the freezer for 10 minutes. Serve.
Chocolate Dipped Shortbread Hearts From Martha Stewart 1 cup (2 sticks) unsalted butter 3/4 cup sifted confectioners' sugar 1 teaspoon pure vanilla extract 2 cups sifted all-purpose flour, plus more for dusting 1/2 teaspoon salt 3 ounces semisweet or bittersweet chocolate, finely chopped 1 teaspoon canola oil or pure vegetable shortening
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