Preheat oven to 350 degrees F.
Line two baking sheets with parchment paper and set them aside.
In a large bowl with a hand mixer, or in the bowl of a stand mixer, cream the butter until fluffy.
Add the egg and vanilla extract and mix until combined.
In a medium-sized mixing bowl whisk together all-purpose flour, powdered sugar, baking powder, and kosher salt.
Slowly incorporate the flour mixture into the dough and mix until just combined.
Using your hand knead the dough into a ball.
Sprinkle flour over your counter or workspace and add the dough to the floured surface and sprinkle the top of the dough with a dusting of flour.
Using a floured rolling pin, roll the dough until it is 1/4 inch thick.
Using a small round cookie cutter, cut out an even number of cookies. I got about 44 cookies.
Place cookies on baking trays and chill for 30 minutes.
Add to the oven and bake for 15 - 18 minutes, or until the edges are golden.
Once fully cooked remove them from the oven and let them cool before you begin adding the chocolate.
Add the chocolate and the butter to a small bowl and melt in the microwave in 20-second intervals until creamy and melted.
With a spatula or spoon, spread some chocolate on top of a cookie and place
another one on top, like a cookie sandwich.
Place the cookies on a baking tray and let them seal.
In a small bowl, add the white chocolate candy coating and melt in the microwave in 20-second intervals until completely melted.
Optional, melt the colored candy coating in 20-second intervals until completely melted and add to a small piping bag.
Once the cookies are ready, dip them into the white chocolate and let them dry.
Using your served colored candy coating drizzle over your cookies.
Optionally, add sprinkles if you like, but if you do make sure to do it immediately once you add the chocolate if not they will not stick.