Preheat the oven to 350 degrees F and line a baking sheet with parchment paper.

Add all ingredients for the cookies to a mixing bowl and mix well to combine, until a thick dough forms.

Roll the dough into balls approximately ½ to 1 inch in diameter (depending on the size of cookies you want). Place balls of dough on the parchment-lined baking sheet. Use a fork to press a cross shape into the dough to flatten it out.

Bake on the center rack of the preheated oven for 8 to 15 minutes, or until the edges appear golden-brown. For chewier cookies, bake 8 to 11 minutes and for crispier cookies, 12 to 15 minutes.

Remove cookies from the oven and allow them to cool completely.

Add the ingredients for the chocolate dipping mixture to a small bowl and microwave on high for 10 second increments, stirring in between, until chocolate is completely melted, about 30 seconds total.

Use a spoon to drizzle chocolate over half of each cookie, then place cookies back on the baking sheet to allow the chocolate to set up. If desired, sprinkle the wet chocolate with coarse sea salt, and/or chopped nuts.