In a stand mixer or bowl, combine the room-temperature butter, brown sugar, and granulated sugar. Beat on medium speed until light and fluffy, about 5 minutes.

Add the all-purpose flour gradually, mixing on low speed until mostly incorporated, then increase to medium speed until fully combined.

Flour a clean surface and roll out the dough to about ½ inch thick. Cut shapes using cookie cutters or a knife.

Chill the cut cookies on a baking sheet with parchment paper for at least 1 hour.

Preheat your oven to 325°F (163°C).

Arrange cookies on a lined baking sheet, one inch apart, and bake for 20-25 minutes or until light golden brown.

Let the cookies cool completely on the baking sheet on a cooling rack.

Melt the chocolate chips with 2 teaspoons of butter or shortening in a microwave-safe bowl or saucepan over medium heat until smooth.

Pour the melted chocolate into a narrow, deep cup for easier dipping.

Dip half of each cookie into the melted chocolate, allowing excess to drip off, and place on parchment paper. Sprinkle with flaky salt or sprinkles if desired.

Let the dipped cookies rest until the chocolate hardens.