Preheat the oven to 350 degrees. Prepare a large baking sheet with parchment paper.

Beat the butter and medium speed for 5 minutes. Scrape down the sides. Add the sugar and continue beating for 5 to 7 minutes or until fluffy.

Mix in the vanilla until combined.

Add the flour and beat until mixed.

Using a small (1 tablespoon) cookie scoop, portion the cookie dough and shape into balls. Place on the baking sheet about 1 inch apart.

Bake for 8 to 10 minutes or until the cookies are puffed and the edges are set.

After removing the cookies from the oven, press one kiss into the center of each cookie.

Transfer to a wire rack and allow the cookies to cool completely. The candies will look like they are melting but do not disturb them and they will resolidify in the correct shape.

Place the candy melts into separate microwave-safe bowls.

Microwave the candy on high for 1 minute.

Stir vigorously to allow the candy to continue melting with the residual heat. Return the candy to the microwave and heat in 15-second intervals, stirring well between each, until the candy mixture is smooth. Transfer the candy melts to piping bags.

Drizzle over the cookies and immediately add sprinkles if using.

Allow the candy to set completely prior to storing.