Heat the oven to 180° and line a baking sheet with baking paper.
Using a mixer beat the butter and sugar together until light, scraping down the sides frequently.
Add the egg and vanilla and continue mixing until incorporated, then mix in the baking powder and salt.
Slowly add the flour to the mixture. The dough will be thick.
Mix in the melted chocolate directly into the cookie dough until evenly mixed (this can be done in the microwave or in a heat proof bowl over a pot of boiling water)
Using a tablespoon measure, measure out the dough and roll into little balls and place onto a baking sheet.
If adding the mixed chocolate chips, push down the centre of the dough add a few chocolate chips, fold edges in and roll lightly between hands.
Bake for 7-8 minutes until cookies just appear set. They will still be very soft on the inside. DO NOT overbake!!
Allow to cool for a few minutes before transferring to a wire rack.
For the Icing
In a medium pot combine the butter, cocoa powder and milk over a medium heat, whisking until it is all melted together. Remove from heat and whisk in powdered sugar.
Pour the icing over cookies and allow icing to set before serving.