• In the bowl of a stand mixer with the paddle attachment, mix the flour, sugar, baking powder, and salt together.
• Add milk, vanilla extract, and eggs. Mix together until crumbly.
• Switch from the paddle attachment to the dough hook. Mix on a medium speed for about 2 minutes. Add in the butter.
• Continue to mix the dough until it comes away from the side of the bowl (about 1 minute). The dough will be sticky at this stage. If the dough is too sticky, feel free to add up to ¼ cup of flour.
• Place the dough in the refrigerator for 30 minutes before rolling. Chilling the dough really makes it easy to handle and roll or press out.
• Scrape the dough out of the bowl onto a well-floured work surface. Roll the dough until it reaches a thickness of ¼-inch. Use a ghost cookie cutter to cut the dough into ghost shapes. I then cut out 2 eyes on each ghost using a large drinking straw, like the McDonald's straw.
• Gather the scraps and form the dough back into a ball. Place in the refrigerator.
• Add some oil to a Dutch oven about 2 inches in depth. Heat until the temperature reaches 360°F (180°C). Fry the beignets in separate batches until the underside becomes puffy and turns a golden color.
• Flip them over, and once the other side has the same golden color, use a slotted spoon to carefully remove them from the oil. Frying, typically takes approximately 1 to 1 ½ minutes per side.
• Drain them on a plate lined with paper towels after frying to remove excess oil.
• Dust with a coating of powdered sugar before serving.
• At this point, I roll out the remaining dough in the fridge and use a pizza cutter to cut them into squares. Then fry them as above.

For the dipping sauce:

• Add the ingredients for the dipping sauce in a microwave safe bowl. Cook in the microwave on high for 30 seconds and give it a stir. Then heat again for 30 seconds and stir until chocolate is all melted and smooth. Serve alongside the beignets. Makes about 25 beignets depending on the size you make them.