01 -  Preheat the oven to 350°F and line two baking sheets with parchment paper. 
 02 -  In a large mixing bowl, cream together the softened butter and granulated sugar until mixture is light and fluffy. 
 03 -  Beat in the egg and vanilla extract until fully incorporated. 
 04 -  In a separate bowl, whisk together the all-purpose flour, baking powder, and salt. 
 05 -  Gradually add the dry ingredients to the butter mixture, mixing just until a uniform dough is achieved. 
 06 -  Scoop about 1 tablespoon of dough and roll into a 6-inch rope. Form each rope into a pretzel shape and arrange on the prepared baking sheets, leaving 2 inches between each cookie. 
 07 -  Bake for 10 to 12 minutes until the edges are lightly golden. Cool on the baking sheet for 5 minutes, then transfer to a wire rack to cool fully. 
 08 -  Melt the chopped chocolate in a microwave-safe bowl using 20-second intervals, stirring until smooth and glossy. 
 09 -  Dip half of each cooled cookie into the melted chocolate, allowing excess to drip off. Return cookies to the parchment paper and immediately decorate with festive sprinkles and a pinch of flaky sea salt, if desired. 
 10 -  Allow cookies to sit undisturbed until the chocolate is fully set before serving or storing.