• First you want to preheat your oven to 350 degrees and line your baking sheets with parchment paper.  

For the cookies:

• Put the semi-sweet chocolate chips in a microwave safe bowl and zap for 30 seconds at a time.  Stir and then zap again until they are all melted.  Set the melted chips aside.
• With your stand or hand held mixer, beat the softened butter and sugar together until light and fluffy, scraping the sides as needed.  This normally takes my mixer about 4 minutes.  
• Add the eggs and vanilla and mix well again.
• Add the baking powder and salt and mix well.
• With the mixer on low, add the flour in increments.  About ½ cup at a time usually does the trick. This dough is pretty thick but don’t be alarmed.
• Add the melted chocolate to your batter and mix until all is smooth and incorporated.
• Scoop dough into mounds that are about a Tablespoon or so onto your parchment lined baking sheet.
• Bake for 7 or 8 minutes or until just set.  They will look undercooked in the middle probably but that is what you want.  Don’t overbake them or they will be hard and not soft and cakey.
• Allow them to cool on your baking sheet for a few minutes and then transfer to a rack or a parchment covered board or your parchment covered counter.  Let the cookies cool until they are no longer warm to the touch before adding the icing.

For the icing:

• Add your butter, unsweetened cocoa powder and 9 Tablespoons milk to a medium saucepan.  Over medium heat, whisk the ingredients until melted and smooth.  Remove the pan from the heat and whisk in the powdered sugar.
• Add the chopped pecans now if you are using.
• Use a large spoon or small ladle to dip out small amounts of the icing and pour over the cookies.  You may have to add more milk if your icing is too thick to pour.  You may also have to give it a little push with a butter knife or offset spatula if the icing wants to stay in a blob on the top of the cookie.  Allow the icing to set completely.
• These can be stored in an airtight container after they have completely cooled and set.