Makes about 4 dozen.

1 1/2 cups butter or margarine, softened
1 1/4 cups confectioners' sugar
3 tablespoons hazelnut liqueur or 1 tablespoon almond extract
1 teaspoon vanilla extract
3 cups all-purpose flour
Hazelnuts, almonds or walnuts, crushed
6 squares semisweet chocolate, chopped
1 tablespoon hazelnut liqueur or 1 teaspoon almond extract

Beat butter and sugar at medium speed until fluffy. Beat in the 3 tablespoons hazelnut liqueur and vanilla extract. Gradually beat in flour until soft dough forms. Shape into a ball and wrap in plastic wrap. Chill at least 30 minute.

On floured surface with floured rolling pin, roll to 1/2-inch thick. With heart shape cookie cutter, cut out and place on ungreased cookie sheet about 1 inch apart. Bake until golden brown for about 15 minutes at 325 degrees F. Let cool slightly before removing from cookie sheet.

Melt chocolate in saucepan or microwave. Add the 1 tablespoon hazelnut liqueur. When cookies are cool, dip 1/2 of cookie in chocolate mixture and place on plate covered in wax paper. Sprinkle with nuts and place in refrigerator or freezer briefly to set. (Store these cookies in refrigerator if they are garnished.)