Preheat the oven to 350°F (180°C) or 160°C if using a fan oven, line two half sheet baking pans with parchment paper and set aside.
In a medium bowl, whisk together the flour, cocoa powder, baking powder, and salt; set aside.
In a large bowl, cream together the butter, sugar, and brown sugar until light and fluffy.
Add the melted chocolate chips, egg, and vanilla extract and mix well.
Add the flour mixture to the butter mixture in 2-3 smaller additions, mixing well after each. Add the buttermilk and mix well.
Using a small cookie scoop (1.5 tablespoons) drop the dough onto the prepared baking sheets 2 inches apart. Bake in the preheated oven for 10-12 minutes, or until the cookies look puffed and a bit cracked on top.
Allow to cool for 10 minutes on the baking sheet before transferring to a wire rack to cool completely.
Icing:
In a large saucepan over medium heat, add the powdered sugar, butter, heavy cream, cocoa powder, and salt. Stir frequently, until the butter has melted and the mixture is smooth.
Remove the glaze from the heat and allow to cool for 10 minutes before spooning a generous amount over the cookies. Do this on the wire rack with a baking sheet underneath to catch the excess.
Allow the glaze to set about one hour before stacking.
Notes
Don't overbake these! The key to moist, tender, soft cookies is to cook them just until they are done. because the cookies are dark, you won't see them turn brown, but you will see that they've puffed up and look dry on top when they're ready.
Add nuts: Chopped pecans would be delicious in the chocolate glaze! be sure to chop them finely.
Let the cookies cool completely before frosting: If they are too warm the icing will soak in instead of sitting on top of the cookies.
Use a wire rack: Place the cooled cookies on a wire rack that is set over a parchment-lined baking sheet. This way, the icing will drip down and away from the cookies, and cleanup will be super easy!
To Store: Keep the cookies in an airtight container for up to 5 days.