Preheat oven to 350°F. Line baking sheets with parchment paper and set aside.

In a medium bowl, combine flour and baking powder; set aside.

In the bowl of your mixer, beat butter and sugar on medium speed until fluffy, about 2 minutes.

With the mixer on low speed, slowly add flour mixture, stopping to scrape the sides of the bowl until a soft dough forms.

Turn dough onto a floured board and roll to 1/4-inch thickness.

Cut with a roughly 3-inch circle cutter, then cut out the center with a 1/2-inch circle, to form a donut shape.

Place cookies on prepared baking sheets, 2 inches apart. Bake for 10-15 minutes until edges are just barely golden brown.

Let cookies cool on sheets for 5 minutes before removing to wire rack to cool completely.

Spread wax paper on your countertop. Dip bottoms of cookies in melted dark chocolate, allowing excess to drip off before placing on wax paper.

Pour remaining melted chocolate into a re-sealable sandwich bag with a corner snipped off and pipe stripes on the cookies.

Let chocolate firm up before serving cookies.