For the Linzer Kipferl, preheat the oven to 180°C and line 2 baking sheets with baking paper.
Cream the butter with the powdered sugar. Add the eggs little by little while stirring. Fold in the flour with a wooden spoon.
Fill the mixture into a pastry bag with a star-shaped nozzle. Form approx. 80 small crescents on the baking sheets.
Bake in the oven on the middle shelf for about 8 minutes. Remove and let cool.
Assemble 2 croissants each with jam and dip into chocolate coating.
Place the Linzer Kipferl on a piece of baking paper. Allow the chocolate coating to set.