Chocolate Dipped Homemade Sugar Cookies

COMBINE flour, baking powder and salt in large bowl; set aside.

BEAT butter and sugar with electric mixer on medium speed until fluffy, about 3 minutes. BEAT in egg yolks and vanilla. CHANGE mixer to low speed. GRADUALLY add flour mixture until mixed well.

WRAP dough in plastic wrap or in parchment paper and place in resealable plastic bag; refrigerate until chilled, at least 1 hour.

PREHEAT oven to 350°F. USE grid lines on Reynolds Kitchens^™ Parchment Paper with SmartGrid^®, to cut parchment paper to fit one or two cookie sheets; line cookie sheets and; set aside.

ROLL out dough 1/8-inch thick between 2 lightly floured sheets of parchment paper. CUT dough with 2 inch cookie cutters. PLACE dough on parchment-lined cookie sheets using the grid lines to space cookie dough cut-outs evenly about, 1 inch apart.

BAKE 7 to 9 minutes or until cookies are very lightly browned on edges. Slide parchment paper with cookies onto cooling rack; cool completely.

LINE a large tray or baking sheet with parchment paper: set aside.

PLACE chocolate chips in a medium microwave safe bowl or in a 2-cup glass measuring cup. ADD oil and stir. MICROWAVE chips 1 minute on high power; stir. Microwave an additional 30 seconds if all chips are not melted. Stir until chocolate is smooth.

DIP up to one-half of a cookie into melted chocolate and place on parchment-lined tray. Sprinkle with decorations or drizzle with additional melted chips, as desired. Repeat with each cookie. Refrigerate until chocolate and decorations are set, about 30 minutes. TO STORE, place cookies in tightly covered container and refrigerate for up to five days.

Tip: for Vanilla Dipped Sugar Cookies, replace chocolate chips with premium white chips. If desired, add food coloring, one drop at a time, to melted white chips for Colorful Dipped Sugar Cookies.