In a bowl, add in flour, baking powder and baking soda. Sift and set aside.

In another bow, add in sifted icing sugar and butter. Whisk until the mixture is soft and creamy. Add in egg and whisk everything until well combined.

Add in previously sifted flour mixture and almond meal. Using a spatula, mix until everything is just combined. Don't over mix to avoid hard, dense cookies. Using your hand, bring everything together and form into a ball.

Place the dough ball on a cling film and wrap it. Press and flatten the dough until it's around 0.5 inch (1.3 cm) thick, more or less. Put it in the freezer for 30 minutes or until it's firm. Flattening the dough will help it getting firm faster and also make it easier to roll it later.

After 30 minutes, place the firm dough on a cling film and cover it with another. Roll it until it's 0.2 inch (5 mm) thick. Remove the top cling film. Cut out circles using a 1.4 inch (3.5 cm) round cutter. Flour it beforehand to avoid it sticking to the dough. Place the cut out cookies on a baking tray with a baking sheet. Note: Place the baking tray containing the cut out cookies in the fridge if you're not going to bake them immediately. This is to keep them cold and they bake better.

Bake in a preheated oven at 340ºF (170ºC) for 8 minutes or until the bottom edges are golden brown and they're fully cooked. Cool completely on a rack before using.

Place some bakers dulce de leche in a piping bag with a round nozzle of ¾ inch (2 cm). Place the nozzle on top of a cookie but without touching it, slowly pipe the dulce de leche until it covers the cookie. Then slowly lift up the nozzle while still pressing. When you get to the height that you want, stop piping and slowly lift the nozzle up until a cone shape of dulce de leche is left on top of the cookie. You can watch this step better in the video.

Place the cookies with dulce de leche on a baking tray with a baking sheet. Put them in the freezer until the dulce de leche is firm. Meanwhile you can prepare the chocolate.

In a microwavable bowl, add in chopped chocolate and butter. Melt them in the microwave with 30 seconds intervals. Stir well after each intervals. Pour the chocolate mixture in a tall and not that wide container, like a glass. This is to make it easier to dip and coat the dulce de leche later.

After passed 20 minutes, it's time for the final step. Hold a cookie with your fingers and dip all the dulce de leche part in the melted chocolate. Lift up the cookie and let the excess chocolate drips off. Place the cookie on a baking tray or a serving container and let the chocolate sets before serving. Repeat with the rest. Enjoy!