Preheat Oven to 350 degrees and line cookie sheets with parchment paper
In a bowl sift together flour, baking powder, and salt
In a large mixing bowl or stand up mixer beat together butter and granulated sugar until nice and fluffy
Add egg and vanilla to the butter mixture and continue beating until mixed well
Slowly add the flour mixture to the butter mixture about a half a cup at a time, this mixture will get really stiff
Scoop out about a tablespoon of dough and form balls , place the balls about 2 inches apart on the lined cookie sheet
Flatten the balls with the bottom of a glass dipped in sugar
Bake in preheated oven for 12-15 minutes
Allow the cookies to cool 2-3 minutes before transferring to cooking rack
Allow cookies to cool completely
Melt Chocolate according to packages directions
Dip Half the cookie in the melted chocolate and place on wax paper or parchment paper
If applying sprinkles only dip a few cookies and then sprinkle them before chocolate sets up