Drain the ricotta cheese in a fine-mesh strainer for at least 30 minutes to remove excess moisture.

In a mixing bowl, whisk together the flour, baking powder, salt, cinnamon, and nutmeg until well combined.

Beat the softened butter and sugar together until light and fluffy, about 3-4 minutes.

Add the eggs one at a time, mixing well after each addition, then fold in the well-drained ricotta cheese.

Gradually add the dry ingredients to the wet mixture, mixing on low speed until just combined.

Using a cookie scoop, portion the dough onto a parchment-lined baking sheet, spacing the scoops about 2 inches apart.

Bake in a preheated oven at 350°F for 12-14 minutes until the edges are lightly golden.

Allow the cookies to cool on the baking sheets for a few minutes before transferring them to wire racks to cool completely.

Drizzle with melted chocolate and dust with powdered sugar for added elegance.