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Preheat oven to 350 degrees F. Line baking sheet with parchment paper.
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In bowl of stand mixer, beat together butter and sugar until light and fluffy, about 3 minutes.
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Add egg yolk, pistachio extract and vanilla extract and blend until combined.
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Slowly add flour and cacao powder and blend on low until stiff dough forms. (Note: Add small bit of milk of choice if crumbly.)
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Roll dough into silver dollar-sized balls and arrange on prepared baking sheet.
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Using thumb or measuring spoon, press balls in center to flatten slightly and form indentation.
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Bake for 8-10 minutes, until edges are puffed and slightly darkened.
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In microwave-safe bowl, warm white chocolate in 30-second increments until melted.
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Stir pistachio butter into white chocolate until smooth.
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Fill cookie indents with mixture, sprinkle on pistachios and sea salt and cool cookies on wire rack until centers are set.