Preheat oven to 350F.

For the butter cookie dough: cream butter and confectioners' sugar in a mixer set on medium speed until light. Add vanilla and salt and mix for 30 seconds. Turn mixer speed to low; add flour and mix until just blended in. Divide the dough into 28 pieces.

For the filling: In a bowl with a hand mixer, beat together almond meal, 1/4 cup confectioners' sugar, egg white, and almond extract until it has formed a paste. Add in remaining 1/4 cup confectioners' sugar, corn syrup, vanilla extract, butter and cocoa power and mix until combined. Once everything is mixed in, knead the filling a few times on a board to until the butter has been incorporated and it is smooth and easy to work with. The filling will be glossy and dark. Divide the filling into 28 pieces as well. Take each portion of filling, make an indentation in it with your finger, and fill the indentation with 3 chocolate chips. Then bring up the filling around the chocolate chips to enclose them inside.

To fill the butter cookie dough, you'll do the same thing again. Take each portion of butter cookie dough, make an indentation, put the filling inside, and then shape and smooth the dough around it.

Bake the cookies for 14 minutes. When done, remove the cookies to a cooling rack and allow them cool to room temperature.

For the glaze: heat the chocolate chips in a heat-proof bowl over, but not in, a pot of simmering water. Stir frequently. Once the chocolate is fully melted and smooth, stir in the butter and corn syrup. The glaze should be very smooth and easily stick to the cookies when you dip them in.

To glaze the cookies, take each cookie and dip it top down into the glaze. Lift the cookie out of the glaze, allow the excess to drip off while you twist them a bit still facing down. Then carefully flip the cookies up and place them back on the rack to allow the glaze to dry. If desired, top with sugar pearls while the glaze is still wet.