In a small saucepan, combine the butter, brown sugar, water and
chocolate chips. Cook and stir over low heat until chips are melted.
Cool. Beat in eggs and vanilla. Combine the flour, baking soda and
salt; gradually add to chocolate mixture.
Drop by rounded teaspoonfuls 2 in. apart onto ungreased baking
sheets. Bake at 350° for 10-12 minutes or until firm. Remove to
wire racks to cool.
In a large bowl, combine confectioners' sugar, butter, milk, extract,
salt and, if desired, food coloring until smooth. Spread on the
bottoms of half of the cookies; top with remaining cookies.
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