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In a large mixing bowl add together the flour...
...and Baking powder, set the mixture aside.
Chop the hazelnuts roughly in a food processor or by hand then set them aside.
In a large bowl or a stand mixer, cream together the sugar and butter.
Mix it together until it's pale and fluffy, then add in the eggs. Add them in one at a time until each is well blended.
Add in the flour baking powder mixture.
When that's well mixed, fold in the hazelnuts by hand.
Roll the cookie dough into a fat roll, and wrap it in waxed paper. Shove it in the fridge to chill for at least an hour.
If you are planning on baking these cookies right away (hey why not?) preheat your oven to 375 degrees. Set your oven racks to the upper and lower middle position in the oven.
When the dough has firmed in the fridge take it out and flatten the roll.
You want to get a long rectangle about 2 inches thick. Use a sharp knife and cut the cookies into rectangles.
Place them on a cookie sheet lined with parchment paper or silicone mats and pop them in to bake.
Bake them for about 12 minutes, or until golden. Take them out of the oven and cool them on a cookie rack.
Here's how to do the chocolate dipping. Melt your chocolate either in a Pyrex bowl sitting in a heated pan of water on the stove, or quick and dirty, a few seconds (30 perhaps) in the microwave.
When the chocolate is all melty and soft, use a pastry brush and apply it to the cookies.
Let the chocolate dry.
Then, if you can wait that long, enjoy!