Preheat oven to 400°. Line 3 baking sheets with silicon mats or parchment paper. Set aside.
In a medium sized mixing bowl, whisk the flour, baking powder, and salt together. Set aside.
In a large mixing bowl with the electric mixer, cream together the butter and granulated sugar until light and fluffy. Add in the egg and vanilla extract until completely combined.
Add in the dry ingredients to the butter mixture and mix until incorporated.
Lightly flour a surface and roll your dough out until it is about ⅓ inch thick. Using the 3 inch round cookie cutter, cut out the dough. Re roll the scraps until all the dough is used. Using the back of your large piping tip, cut out the center of each circle.
Place on the baking sheet and bake for 6-8 minutes or until the edges are slightly golden.
Transfer cookies to a wire rack to completely cool. In a large microwavable bowl, melt the chocolate at 30 second intervals until it is completely melted. Prepare a piping bag fitted with a small round tip. Fill the bag about ⅓ to ½ full. Drizzle the tops of each cookie until they are striped.
Put the striped cookies in the fridge for 10 minutes and take out. Dip the bottoms of each cookie in the chocolate (reheat if needed). Flip cookies over onto the wire racks and place back in the refrigerator for 15 minutes. Serve and enjoy!