Directions:

Preheat oven to 350 degrees.
Line baking sheet with parchment paper.
Beat butter and sugar together until light.
Add in egg and vanilla and mix together.
Mix in baking powder and salt.
Turn mixer to low and gradually add flour. Mixture will be thick.
Heat chocolate chips in microwave until melted.
Mix melted chocolate into cookie dough until evenly mixed.
Drop dough by tablespoonful in a mound on baking sheet.
Bake for 7-8 minutes until barely set. Do not overbake!
Transfer to wire rack to cool.

Frosting:

¼ c. butter
1 T. cocoa powder
1 T. milk
1 ¾ c. powdered sugar

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 to set before serving.