Preheat oven to 350° F. Line 2 rimmed baking sheets with parchment paper; set aside.

Combine flour, potato chips, pecans, and salt in bowl.

Beat butter, granulated sugar, and confectioners’ sugar with electric mixer on high speed until pale and fluffy, about 3 minutes. Add egg yolk and vanilla and beat until combined.

Reduce speed to low and slowly add flour mixture in 3 additions.

Using a 2 teaspoon (1-inch) ice cream scoop, partition dough into 1-inch balls; space 3 inches apart on baking sheets. Flatten dough balls to ¼-inch thickness with damp finger tips.

Bake, 1 sheet at a time, until cookies are just set and lightly browned on bottom, 10 to 13 minutes. Let cookies cool on sheets for 15 minutes. Transfer to wire rack to cool completely.

Microwave chocolate wafers in bowl at 50 percent power, stirring occasionally, until melted, 2 to 4 minutes. Carefully dip half of each cooled cookie in chocolate, allowing excess chocolate to drip off; place on parchment paper–lined baking sheet. If desired, sprinkle pearl sugar over warm chocolate. Allow to set completely.

Yield: 24 cookies.