Preheat your oven to 350°F (175°C).

Spread raw hazelnuts evenly on a baking sheet and roast for about 10 minutes, stirring halfway through.

In a large mixing bowl, cream together unsalted butter, granulated sugar, and brown sugar until fluffy. Beat in eggs and then gradually mix in the dry ingredients until just combined. Fold in half of the chopped hazelnuts.

Use a tablespoon to scoop out cookie dough portions, roll into balls, and flatten slightly on a lined baking sheet.

Bake for 10 to 12 minutes until set around the edges but soft in the center.

Allow cookies to cool on the baking sheet for 5 minutes, then transfer them to a wire rack.

Melt dark chocolate in a microwave-safe bowl, stirring until smooth. Optionally mix in coconut oil.

Dip each cookie halfway into the melted chocolate and sprinkle with reserved chopped hazelnuts.

Let the dipped cookies set at room temperature for about 30 minutes or refrigerate for 10 minutes.