Preheat oven to 350° F and line a baking sheet with parchment paper.

In the bowl of your stand mixer, beat your room temp butter and granulated sugar together until light and fluffy. Scrape the sides down frequently while beating to incorporate everything.

Add in your egg and the vanilla extract and continue mixing until everything is incorporated. Add the baking powder and salt.

Turn your mixer down to low and slowly add your flour in a little at a time. The dough should be pretty thick.

In a microwave safe bowl heat your chocolate chips on high in 30 second increments until melted, stirring after every 30 seconds. Mine took about a minute and 15 seconds or so.

Mix melted chocolate directly into cookie dough until evenly mixed together.

Drop the dough onto your parchment paper lined baking sheet in measured tablespoons. This makes the perfect size and cooks them all evenly.

Bake for 7-8 minutes just until cookies appear set.

Remove from oven. DO NOT overbake! The cookies will still be VERY soft.

Allow to cool on your parchment paper for a few minutes - maybe 5.

Transfer to a wire rack to continue cooling all the way.

In a medium saucepan on the stove, melt the butter. Mix in the cocoa powder and milk cooking over medium heat, whisking until completely combined.

Remove from heat and rapidly whisk in sifted powdered sugar to avoid any lumps.

Pour icing over cookies and allow icing to set before serving.