Preheat oven to 350 degrees. Line two baking sheets with parchment paper and set aside.

Combine butter and powdered sugar in a large mixing bowl and beat with an electric mixer set on medium speed until fluffy, 1 to 2 minutes. Scrape down the sides and bottom of the bowl, then beat in the egg yolk, vanilla, and salt.

With mixer on low, beat in flour until just combined. Stir in the pecans with a rubber spatula until evenly distributed. Gently fold in potato chips.

Drop dough by rounded tablespoons onto prepared baking sheets, spacing 1 1/2 inches apart. Bake for 11 to 13 minutes, until golden around edges. Allow to cool on baking sheets for 3 minutes before transferring to a wire rack to cool completely.

When cookies are cool, melt chocolate in the microwave in 30-second intervals, stirring after each interval, until chocolate is melted and smooth.

Dip one side of each cookie into the chocolate, then place on wax paper or parchment paper to set. Serve and enjoy.