  We present a new two-component dust geometry model, the \textit{Chocolate
Chip Cookie} model, where the clumpy nebular regions are embedded in a diffuse
stellar/ISM disk, like chocolate chips in a cookie. By approximating the
binomial distribution of the clumpy nebular regions with a continuous Gaussian
distribution and omitting the dust scattering effect, our model solves the dust
attenuation process for both the emission lines and stellar continua via
analytical approaches. Our Chocolate Chip Cookie model successfully fits the
inclination dependence of both the effective dust reddening of the stellar
components derived from stellar population synthesis and that of the emission
lines characterized by the Balmer decrement for a large sample of Milky-Way
like disk galaxies selected from the main galaxy sample of the Sloan Digital
Sky Survey (SDSS). Our model shows that the clumpy nebular disk is about 0.55
times thinner and 1.6 times larger than the stellar disk for MW-like galaxies,
whereas each clumpy region has a typical optical depth $\tau_{\rm{cl,V}} \sim
0.5$ in $V$ band. After considering the aperture effect, our model prediction
on the inclination dependence of dust attenuation is also consistent with
observations. Not only that, in our model, the dust attenuation curve of the
stellar population naturally depends on inclination and its median case is
consistent with the classical Calzetti law. Since the modelling constraints are
from the optical wavelengths, our model is unaffected by the optically thick
dust component, which however could bias the model's prediction of the infrared
emissions.
