In the bowl of a stand mixer or food processor (you can also use a hand mixer, or your hands) blend together the butter, sugar, and espresso powder. Mix well and scrape down the sides of the bowl as necessary.
Beat in the extracts and then slowly add the flour and hazelnuts with the mixer on low. When the soft dough comes together scrape down the bottom and sides of the bowl well to get all the butter well incorporated.
Turn out onto a lightly floured surface and form into a disk. Roll out the dough to about 1/3 inch thick and cut out your cookies with a 2 1/2 inch cookie cutter. Reform the dough as necessary.
Chill the cookies in the refrigerator while you preheat your oven to 350F.
When the oven has come up to full temperature bake the cookies, in batches, for about 14 minutes. Note: ovens vary so I like to do a test cookie or two to check. You may need more or less time.
Cool on the pan briefly before finishing on a rack.
When the cookies are completely cool, melt the chocolate and butter or oil for about a minute in the microwave and the stir until completely smooth. If necessary heat in another 15 second burst to completely melt. Drizzle the surface or dunk your shortbread and place on parchment paper to harden. You can also simply dust them with powdered sugar if you don't want to use the chocolate.
Cookies will last up to a week at room temperature, or can be frozen for up to 3 months.
Notes
*Toast raw hazelnuts on a plate in the microwave for 2 minutes on high. Let cool before chopping.
Nutritional information is provided as a courtesy and is an estimate only. This information comes from online calculators. Although The View from Great Island attempts to provide accurate nutritional information, these figures are only estimates.
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