Preheat the oven to 400°F (200°C). Line two baking sheets with parchment paper or lightly grease them to prevent sticking.

In a large mixing bowl, cream the butter, salt, vanilla extract, and baking powder until smooth. Gradually add the granulated sugar and mix until the mixture is light and fluffy. Incorporate the egg, mixing thoroughly.

Alternate adding the flour and milk to the mixture, starting and ending with the flour. Mix gently to combine, ensuring the dough remains soft but cohesive.

Using a spoon or small scoop, drop the dough onto the prepared baking sheets in mounds approximately 1¼ inches in diameter. Gently flatten each mound with a moistened spoon or your fingertips to a diameter of about 1½ inches. Leave 2–2½ inches of space between each cookie to allow for expansion.

Bake the cookies in the preheated oven for 10–11 minutes, or until the bottoms are lightly golden while the tops remain pale. Do not overbake. Allow the cookies to cool on the baking sheets before transferring them to a wire rack.

In a large heatproof bowl, combine the semisweet chocolate chips, light corn syrup, vanilla extract, and heavy cream. Heat gently using a microwave or double boiler until the mixture is nearly boiling and bubbles begin to form. Stir until smooth and fully combined.

Gradually add the sifted confectioners’ sugar and salt to the chocolate mixture, whisking until the icing achieves a smooth, glossy consistency. Allow the icing to cool to lukewarm.

Dip the cooled cookies into the icing, ensuring the tops are generously coated. Place them back onto the baking sheets, icing side up. If additional icing remains, apply a second layer after the first has set slightly for a richer topping.

Let the cookies rest at room temperature until the icing is firm. For quicker results, place the cookies in the refrigerator for 10–15 minutes.