Preheat oven to 375 degrees F. Line two baking sheets with parchment paper or a silicon mat.

Beat butter, salt, vanilla, and baking powder until smooth. Add sugar and beat until creamy. Beat in the egg.

Add the flour alternately with the milk in 2-3 additions, mixing between each addition just until combined. Do not overmix.

Use a small cookie scoop to drop about 1 tablespoon of dough onto the parchment paper for each cookie, spacing them 2-3 inches apart so they have room to spread when they bake. Wet your fingers or the bottom of a glass and gently press each cookie to flatten slightly into a circle roughly 1 ½" in diameter.

Bake for 9-11 minutes. The cookies are done when they are lightly browned on the bottom but still pale on top, with only the slightest bit of browning around the edges. Don't overbake.

Make the icing while the cookies cool by heating the chocolate chips, corn syrup, and cream in a medium microwave-safe bowl for 60-90 seconds, stopping every 20 seconds to stir until completely melted. Add the vanilla, powdered sugar, and salt. Beat well using a hand mixer until smooth. Let the icing cool slightly before decorating the cookies. If it is too warm, it will run off the cookies.

Dip the bottoms of each cookie into the warm icing then place them upside down on the baking sheet and top each cookie with more chocolate icing until it is all used up. It will be a lot of chocolate on each cookie, but it's delicious!

Let the cookies sit out at room temperature until the icing has set, then transfer the cookies to an airtight container and store on the counter at room temperature for 3-4 days.

These cookies can also be frozen for 2-3 months. Just thaw on the counter before enjoying.

Recipe adapted slightly from King Arthur Flour. https://www.kingarthurbaking.com/recipes/baltimore-berger-cookies-recipe