Preheat oven to 350°
Line baking sheet with parchment or silicone mat, set aside.
In bowl of stand mixer beat butter and sugar together until light,
scraping sides frequently.
Add in egg and vanilla and continue mixing until incorporated. Mix
in baking powder and salt.
Turn mixer to low and slowly add in flour. Dough will be thick.
In a microwave safe bowl heat chocolate chips on high in 30 second
increments until melted, stirring after every 30 seconds.
Mix melted chocolate directly into cookie dough until evenly mixed.
Drop dough by a measured tablespoon sized mounds onto baking
sheet. Bake for 7-8 minutes until cookies just appear set. They will
still be very soft on the inside. DO NOT overbake!!
Transfer to a wire rack to cool.
In a medium saucepan combine butter, cocoa powder and milk over
medium heat, whisking until melted together. Remove from heat
and whisk in powdered sugar.
Pour icing over cookies and allow icing to set before serving.