Heat oven to 350°F (180°C). Line baking sheets with parchment paper. Whisk together flour, baking powder and salt; set aside. Using electric mixer, cream butter and sugar until light and fluffy. Beat in egg and vanilla. Reduce speed to low; add flour mixture, mixing until combined. With lightly floured hands, form dough into disc. Wrap in plastic wrap and refrigerate for 1 hour.

On lightly floured surface, roll dough to 1/8-inch (3 mm) thickness and cut into tag shapes. Using a straw, punch hole at top of each tag, to thread with ribbon later.

Arrange cookies, 2 inches (5 cm) apart, on prepared baking sheets. Bake, in batches, for about 10 minutes or until edges are golden. Cool on baking sheets for 1 minute, then transfer cookies to racks to cool completely.

Glaze:

In double boiler over medium-low heat, melt chocolate, stirring occasionally, until smooth. Remove from heat and stir in melted butter.

Set racks on top of parchment-covered baking sheets. One at a time, dip bottom half of each cookie into melted chocolate, then set on rack. Let chocolate set for 45 to 60 minutes or until firm before looping ribbon through holes.

Chocolatier Tip: To get the hang of piping names on the cookie tags, practise first on parchment paper. For a different treatment, consider a chocolate dip instead — holding each cookie vertically, dip it halfway into the melted chocolate glaze. Place the cookie on the rack and repeat with the remaining cookies and chocolate.