Step 1

Preheat oven to 350° F. Line 2 rimmed baking sheets with parchment paper; set aside.

Step 2

Combine flour, potato chips, pecans, and salt in bowl.

Step 3

Beat butter, granulated sugar, and confectioners’ sugar with electric mixer on high speed until pale and fluffy, about 3 minutes. Add egg yolk and vanilla and beat until combined.

Step 4

Reduce speed to low and slowly add flour mixture in 3 additions.

Step 5

Using a 2 teaspoon (1-inch) ice cream scoop, partition dough into 1-inch balls; space 3 inches apart on baking sheets. Flatten dough balls to ¼-inch thickness with damp finger tips.

Step 6

Bake, 1 sheet at a time, until cookies are just set and lightly browned on bottom, 10 to 13 minutes. Let cookies cool on sheets for 15 minutes. Transfer to wire rack to cool completely.

Step 7

Microwave chocolate wafers in bowl at 50 percent power, stirring occasionally, until melted, 2 to 4 minutes. Carefully dip half of each cooled cookie in chocolate, allowing excess chocolate to drip off; place on parchment paper–lined baking sheet. If desired, sprinkle pearl sugar over warm chocolate. Allow to set completely.

Step 8

Yield: 24 cookies.