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Whisk together the all-purpose flour, cocoa powder, almond meal, 1/3 cup powdered sugar, and salt.
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Cut 7 tablespoons of the butter into small pieces and add to the dry ingredients.
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Add the egg yolk. Knead into a smooth dough.
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Wrap in plastic cling film. Chill for 2 hours.
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Preheat the oven to 325 degrees F.
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Line two baking sheets with parchment paper.
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Roll the dough out on a lightly floured work surface to a 1/4-inch thickness.
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Use a 3/4-inch heart cutter to cut out hearts.
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Lay the hearts on the baking sheet.
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Bake for 12-15 minutes. Remove them before they start to brown.
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Transfer to a wire cooling rack and let cool completely.
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Replace the parchment paper on the baking sheets with aluminum foil and set aside.
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Knead the marzipan with the remaining 1/2 cup of powdered sugar.
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Flatten and wrap in plastic cling film. Place in the refrigerator until ready to use.
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Heat the apricot marmalade until lukewarm.
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Stir in the rum. Push the mixture through a sieve or strainer.
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Brush the apricot mixture onto the cooled heart-shaped chocolate bases. Let the jam cool completely.
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Roll out the chilled marzipan between two sheets of parchment paper until thin.
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Use the heart cutter to cut out shapes.
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Place each marzipan heart shape on top of the apricot-coated hearts.
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Place the cooling racks over the aluminum foil-lined baking sheets.
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Over a double boiler, melt the bittersweet chocolate chips with the remaining tablespoon of unsalted butter.
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Stir together until evenly combined. Remove from heat.
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Heat the heavy cream in a separate small saucepan and pour it over the melted chocolate. Whisk until smooth.
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Let the chocolate ganache cool for 5 minutes, then carefully pour the melted chocolate over the cookies.
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Use a spatula to scrape the excess chocolate off the aluminum foil. Add it back to the pan and continue covering the hearts with chocolate.
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Let the hearts dry completely on the cooling rack. Transfer to a plate and serve or package up as gifts.