• Preheat oven to 350°F. Line baking sheet with parchment paper or silicone mat. Set aside.
• In a large mixing bowl, cream together butter and sugar together until light and fluffy.
• Add in egg and vanilla and continue mixing until incorporated.
• Add baking powder and salt. Then 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. Make sure not to overbake these cookies. The insides will remain soft and dense if baked correctly.
• Allow cookies to set on baking sheet for 5 minutes before transferring to a cooling rack.

Frosting

• Melt butter in a medium saucepan over medium heat.
• Stir in milk and cocoa powder.
• Bring to a boil, stirring constantly.
• Whisk in powdered sugar and vanilla until smooth.
• Pour icing over cookies and allow icing to set before serving.