Cream Butter and Sugar: In a large mixing bowl, use an electric mixer to beat together the butter and sugar until light and fluffy, about 3-4 minutes. Add in the espresso powder and mix well.

Add Extracts: Blend in the vanilla and almond extract. Mix until the extracts are incorporated, about 1 minute.

Incorporate Dry Ingredients: Gradually add the flour and hazelnuts, mixing on low speed until just combined to form a soft dough.

Shape the Dough: Transfer the dough onto a floured surface, shape into a disk or log, wrap in plastic wrap and refrigerate for at least 1 hour.

Preheat and Bake: Preheat the oven to 350°F. Cut shapes if making cut-outs or slice the log into rounds. Bake for 12-14 minutes or until edges are lightly golden.

Cool and Dip: Let cookies cool for 5 minutes. Melt chocolate chips and dip half of each cookie, then let set on parchment paper.