In a medium bowl, sift together flour, xanthan gum, cocoa powder, powdered sugar and salt. Whisk to combine.

In the bowl of a stand mixer fitted with the paddle, cream the butter until light in color and fluffy.

Slowly add the dry ingredients to the butter and mix until combined.

Form dough into a disk and wrap with plastic wrap. Refrigerate 1 hour.

While the dough is chilling, toast the hazelnuts on a dry baking sheet at 350 degrees for 10-15 minutes. Rub the hot hazelnuts in a clean kitchen towel to remove the skins. Don't worry if you don't get all of the skin off. Chop the hazelnuts and set aside for later.

When dough has chilled for one hour, remove from plastic wrap and roll out to desired thickness (about 1//4 in) between 2 pieces of wax paper. Use a 2 inch round cookie cutter (or other shapes if desired) to cut the cookie rounds. Place cookies on parchment lined baking sheets and chill in the refrigerator for 1 hour.

Bake the cookies on a baking sheet lined with parchment paper at 350 degrees for 15-17 minutes.

Allow cookies to cool on the baking pans for 2 minutes then transfer to a wire rack to cool completely.

When cookies are completely cool, melt chocolate according to package directions. Dip half the cookie (or whatever part of the cookie you'd like!) in the chocolate and set on parchment paper. Sprinkle the toasted hazelnuts over the warm chocolate dipped portion of the cookie immediately.

Serve when the chocolate is cooled and hardened. I speed up the process by cooling the chocolate dipped cookies in the refrigerator.