In the bowl of an electric mixer, whip cream cheese, butter, egg, and sugar for 2-3 minutes. Add flour, baking powder, and milk and mix until combined. Dough may be sticky. Refrigerate for 30-45 minutes.
Meanwhile, preheat oven to 350℉.
Shape dough into 1 ½ inch round balls. Pat down the center and place on a lined baking sheet. Bake for 10 minutes. The cookies should still be soft when you remove them from the oven. Let cool. Transfer to freezer.
Melt good quality milk chocolate. Dip one side of all cookies in chocolate and sprinkle with desired toppings. Return to freezer to store and allow to come to room temp before serving.
Notes
Pro tip: If melting 2-3 bars of milk chocolate, use an immersion blender to blend the melted warm chocolate to create an even perfect consistency.