In a large bowl, combine the flour, powdered sugar, and a pinch of salt. Add the cold butter, cut into cubes, and rub it into the dry ingredients until the mixture resembles coarse crumbs.
Add the egg yolks and vanilla extract, then knead until a smooth dough forms. Wrap in plastic wrap and refrigerate for 30 minutes.
Preheat oven to 350°F (180°C) and line a baking sheet with parchment paper.
On a lightly floured surface, roll out the dough to about 3 mm thick. Cut out linzer shapes using a cookie cutter. Cut a small circle out of the center of half of the cookies to create the top layer.
Place the cookies on the prepared baking sheet and bake for 8-10 minutes, or until lightly golden. Let cool completely on the baking sheet.
Stir the chestnut puree until smooth. Spread it onto the flat side of the whole cookies. Top with the cookies with the cut-out centers.
Melt the dark chocolate and drizzle it over the tops of the linzer cookies for decoration. Let the chocolate set completely.
Arrange the linzer cookies on a serving plate and dust with powdered sugar, if desired, before serving.
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