01 -  Preheat oven to 350°F. Line two baking sheets with parchment paper. 
 02 -  In a large mixing bowl, blend softened butter and granulated sugar with an electric mixer or whisk until light and fluffy. 
 03 -  Incorporate the egg and vanilla extract into the butter mixture, beating until thoroughly combined. 
 04 -  In a separate bowl, whisk together all-purpose flour, baking powder, and fine sea salt. 
 05 -  Gradually mix the dry ingredients into the wet mixture, blending only until a uniform dough forms. 
 06 -  Pinch off about 1 tablespoon of dough and roll into a rope approximately 6 inches in length. Shape into a pretzel and transfer to prepared baking sheets, spacing each about 2 inches apart. 
 07 -  Bake in the preheated oven for 10 to 12 minutes, until the edges are lightly golden. Allow to cool on the tray for 5 minutes before moving to a wire rack to cool completely. 
 08 -  Melt the chopped chocolate in a microwave-safe bowl, heating in 20-second intervals and stirring until smooth. 
 09 -  Dip half of each pretzel-shaped cookie into the melted chocolate, allowing excess to drip off. Place the cookies back on parchment paper and adorn immediately with festive sprinkles and a pinch of flaky sea salt if desired. 
 10 -  Let chocolate set at room temperature before serving or storing in an airtight container.