Preheat oven to 350 degrees. Line cookie sheet with parchment paper.
In a large mixing bowl, beat butter and sugar together until light and fluffy.
Add in egg, vanilla, baking powder, salt and mix on low until incorperated.
In a small bowl, melt chocolate chips in microwave 30 seconds at a time stiring in between. Just until melted.
Pour melted chocolate in to cookie dough and mix on medium speed until mixed well.
Place tablespoon amount of dough on cookie sheet and bake for 7-8 minutes, just until set. Do NOT overbake. These should stay soft and dense in the middle when cooled.
Leave cookies on cookie sheet and set on wire rack to cool.
While cookies are cooling make icing. In a medium sauce pan, melt butter, cocoa, and milk and stir to combine. Remove from heat and whisk in powdered sugar. Whisk until smooth.
Once cookies are cooled, pour over first glaze. Let cookies set and then add a second glaze.
When cooled and icing is set, remove from pan. use your fingers to sample the amzing icing left behind
These will stay fresh in an air tight container at room temperature for up to 2 days.