Gather the ingredients.

In a small heavy pot, melt the 1/2 Cup Unsalted Butter on Low. Once the butter is melted, add the 1 1/2 Cups Semi-Sweet Chocolate Morsels and continue heating over low until the chocolate is melted. Mixture should be smooth and creamy. Remove from heat.

Meanwhile, in a medium-sized bowl, combine the dry ingredients (Flour, Cocoa Powder, Baking Powder and Salt). Mix well and set aside.

Either using a Standing or Handheld Mixer, beat the Eggs, Brown Sugar and Vanilla Extract on low until blended.

Add the cooled Chocolate mixture to the Egg mixture and mix on Low until blended.

Next, add the Flour mixture 1/2 Cup at a time to the Wet Mixture and beat on Low until well blended. The dough will be thick, like Brownies. Cover the bowl with foil or plastic wrap and refrigerate for 3-4 hours.

Once the dough has "hardened" to the consistency of modeling clay, remove the dough from the refrigerator.

Preheat oven to 325 degrees.

Line 1-2 cookie sheets with Parchment Paper or Silicone Baking Mats and set aside.

Using a Small Cookie Scoop, scoop out dough and roll into balls. Place them 2" apart on the prepared cookie sheets.

Bake for 10-12 minutes or until they start to form cracks on their tops.

Let cookies sit on cookie sheet for a few minutes before transferring them to a wire rack to cool completely.

While the cookies are cooling, combine the 4 Tablespoons melted Butter, 1/4 Cup Cocoa Powder, 1/4 Cup Hot Water, Vanilla Extract and 2 Cups Confectioner's Sugar. Mix on Low until well blended. If mixture is too thick, add a little bit of water (1 Tablespoon at a time) until icing is a little runny.

Next, keeping the cooled cookies on the cooling rack, place rack on a cookie sheet or paper towels to catch the run-off icing.

Spoon desired amount of icing onto 2-3 cookies at a time and then add sprinkles....icing sets up quickly, so only apply icing to a few cookies at a time.

Continue applying the icing and decorative sprinkles to the rest of the cookies until done. Enjoy!