Preheat oven to 350 degrees.

Combine butter and sugar in the bowl of a stand mixer (or use a hand mixer). Cream until light and fluffy.

Add vanilla and salt to butter. Blend together.

Pour flour into bowl and mix just until blended.

Gather dough and place on floured board.

Roll out dough with a rolling pin to about 1/4-inch thick.

Use a 3-inch heart-shaped cutter to cut out cookies.

Place cookies on parchment lined baking sheets.

Gather dough scraps and roll again so you can cut out more cookies.

Bake cookies until they begin to get golden around edges, about 15 - 20 minutes.

Cool cookies on a wire rack.

Break chocolate into medium pieces and place in a small bowl.

Microwave chocolate for 1.5 minutes at 50%, stir.

Continue microwaving and stirring chocolate at 20 second intervals until only small pieces of chocolate remain.

Stir chocolate until smooth.

Dip cookies into chocolate or use a spoon to drizzle chocolate over cookies. Store on parchment lined baking sheets.

Place cookies in freezer until chocolate sets. Enjoy immediately or store in refrigerator until ready to serve.