Preheat the oven to 325 F.

Coarsely pulse the pistachios in a food processor, leaving them a little chunkier. Set aside until ready for use.

With the paddle attachment, cream together the butter and sugar in the mixer bowl for a couple of minutes, or until sugar is almost dissolved.

Then add a large egg, vanilla, and sea salt. Mix once more for an additional minute or so, until all are well combined.

Next, add flour, pistachios, baking powder, and mix on low speed until the dough starts to come together.

Transfer the dough from the mixer bowl onto a lightly floured surface. Knead the dough into a ball and roll it out flat, until it's about ¼-inch thick. Sprinkle the dough with flour as necessary to prevent it from sticking to the working surface and rolling pin.

Using 2.5 inches in diameter cookie cutter, cut out the cookies.

Using a chef spatula, place the cookies on a baking sheet lined with parchment paper.

Bake for 15 minutes or until the edges begin to brown lightly.

Cool the cookies on the cookie sheet for about 10 minutes before transferring them onto a cooling rack.

Word of caution: if the cookies are still a bit warm they may be fragile. Handle them gently. Using a chef spatula, carefully transfer the cookies onto a cooling rack.

While the cookies are cooling start making the chocolate ganache. I have used this NO-FAIL ganache recipe for many years. I find that using chocolate chips for making ganache is different than using a chocolate bar.

In using chocolate chips, the ganache turnout is hard, and breakable once completely set. Whereas in using a chocolate bar, the ganache turns out smooth after it cools completely.

In this case, we want the hard and crispy kind. Melt the chocolate chips and milk in a bowl placed over a hot water bath. Stir until all the chocolate has melted and is smooth in texture. Set aside and allow the chocolate to cool slightly before using.