Preheat the oven to 375 degrees F and line 2 baking sheets with parchment paper.
Whisk together the flour, baking powder and salt in a medium bowl until combined. Beat the butter and 1/2 cup of the sugar with an electric mixer on medium speed in a large bowl until creamy, about 1 minute. Add the cream, rum extract, cloves, egg yolk and 2 teaspoons of the nutmeg and beat until smooth. Add the flour mixture and mix on low speed until the dough just combines.
Roll the dough into twenty-four 1-inch balls using a 1/2-ounce ice cream scoop or a tablespoon. Combine the remaining 1/4 cup sugar and 2 teaspoons nutmeg in a small bowl. Roll the balls in the spiced sugar to coat, and then arrange 2 inches apart on the prepared baking sheets.
Bake the cookies, rotating the baking sheets front to back and top to bottom halfway through, until golden brown at the edges, about 14 minutes. Remove the baking sheets from the oven, place on wire racks and immediately press a chocolate drop in the center of each cookie while it is still soft and warm. Do not move the cookies until the chocolate has completely set and the cookies are cool, at least 1 hour.
When measuring flour, we spoon it into a dry measuring cup and level off excess. (Scooping directly from the bag compacts the flour, resulting in dry baked goods.)
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