01 - Preheat the oven to 350°F. Line two baking sheets with parchment paper.
02 - In a large bowl, cream the softened butter and powdered sugar until light and fluffy. Mix in the vanilla extract.
03 - Add the flour and salt. Mix until just combined and a soft dough forms.
04 - On a lightly floured surface, roll the dough to about 1/4 inch thickness. Cut out heart shapes using a cookie cutter.
05 - Place the hearts on the prepared baking sheets, spacing them 1 inch apart.
06 - Chill the cookies in the refrigerator for 10 minutes to help them hold their shape.
07 - Bake for 12-15 minutes, or until the edges are just turning golden. Cool completely on a wire rack.
08 - Melt the dark chocolate and coconut oil (if using) in a microwave or double boiler until smooth.
09 - Dip half of each cooled cookie into the melted chocolate. Gently shake off excess. Place on parchment paper.
10 - While the chocolate is still wet, decorate with sprinkles, sea salt flakes, or freeze-dried raspberries if desired.
11 - Allow chocolate to set fully at room temperature or in the refrigerator before serving.