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1
To make the cookie dough, cream the butter and sugar with a pastry cutter. Then add the vanilla, salt, egg and baking powder, and then the flour. Start with 2 cups of flour, and add more if you need it. Knead for a couple of minutes. Dough should be rollable. On a floured surface, roll the dough out thinly (about 1/8 to 1/4 of an inch) and cut into 2-inch circles. Place on an ungreased cookie sheet. Bake at 350F for 10-15 minutes, but don't let them brown. They should just be a cream colour.
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2
To prepare the mocha butter, put the butter in a bowl. This works best if it's softened (NOT MELTED). Then, while beating the butter, slowly add the sugar and coffee. I make strong coffee with 2 heaping teaspoons instant coffee in 1/2 cup of hot water. Test it every once in a while to get the mocha flavour you like. To get a stronger flavour, add more instant coffee to the water. Don't let the sweetness overpower the mocha flavour, or they'll end up way too sweet.
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3
Take the baked cookie and top it with the mocha butter. Spread approximately 1 teaspoon on each cookie. Then, stick the cookies somewhere cold (in the coldroom, or the porch if it's winter, or the fridge or freezer) until the mocha part is hard.
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4
Then, melt the chocolate chips with a little bit of butter, let it cool a little bit, and drip it over the mocha (I usually spread it out a tiny bit). Then, while the chocolate is still soft, stick a pecan or almond on top. I usually store these in the freezer, or they get too soft. They can be eaten straight from the freezer; they don't have to thaw.