Beat butter until soft, gradually add sugar beating until light and creamy.
Mix in eggs until creamy, add marmalade and mix just until blended together.
Sift flour with baking powder. Stir sifted ingredients into butter mixture.
Drop the batter from a teaspoon onto a greased cookie sheet.
Bake about 8 minutes.
If using chocolate, once the cookies are completely cool, melt chocolate with 1 tablespoon butter or coconut oil. Dip cookies in melted chocolate and place on a silpat until chocolate is solid.