Preheat the oven to 350ºF. Prepare a baking sheet with a silicone mat or parchment paper.
In a bowl mix flour, cocoa, and dash of salt.
In a bowl of an electric mixer fitted with the paddle attachment mix butter, extracts, and syrup. Mix until well integrated.
Add the dry ingredients to the mixer. Be careful not to over mix. Roll the dough into a ball, flatten out to form a disc. Cover in plastic and chill for 20 min to half an hour.
Remove the dough and roll out to approximately 1/4 of an inch. Sprinkle with flour if needed. Use a cookie cutter to cut out cookies and gently lift and place on the baking sheet. Repeat until done with all the dough.
Bake for 12 to 15 minutes or until crisp. Remove from the oven and let cool.
Make the coating: Melt the chocolate over a double boiler, add the extract and the oil or butter. While still slightly warm, dip the cookies completely in the coating (fishing them out with a spoon), then place on a parchment lined baking sheet, and cool in the fridge until set.