Using a hand mixer or a stand mixer fitted with the paddle attachment, cream the butter with the sugar and salt. Add in the flour and continue to beat until combined.
Transfer dough onto a piece of parchment paper or plastic wrap and roll into a log, twisting the ends so that it's tightly wrapped. Chill in the refrigerator for at least 2-3 hours.
Preheat oven to 350°F, keeping the dough in the refrigerator until the oven is ready to use. Remove dough from the refrigerator, unwrap, and slice into ½ inch rounds. Arrange cookies on a baking sheet and bake for 22-24 minutes. Allow to cool on baking sheet for 10 minutes, then transfer to a cooling rack to cool completely before moving on to the next step.
Melt the chocolate candy coating according to package instructions (I usually melt mine in the microwave on 50% power in 30 sec. intervals, stirring between each interval). Once the cookies are completely cooled, dip to cover about half the cookie with melted chocolate. Allow chocolate to set at room temperature before serving.
Notes
For me, the recipe yields just about 24 cookies but this can vary slightly based on how thick or thin you slice your cookies.
For perfectly round and uniform cookies, I like to use a round cookie cutter when the cookies are still warm and soft, to further reinforce the round shape. Do not attempt to pull the cut cookies off until they have cooled.