Step 1

In a bowl, whisk together the dry ingredients (flour, sugar, baking powder, soda, salt) until well combined. This step ensures even distribution of leavening agents and salt.

Step 2

Cut the softened butter (or other solid fat) into small cubes. Add the fat to the dry ingredients.

Step 3

Using a mixer with the paddle attachment or a pastry cutter, mix the dry ingredients and fat together until the mixture resembles coarse crumbs. The goal is to coat the flour particles with fat

Step 4

Add the eggs one at a time, beating well after each addition. Make sure each egg is fully incorporated before adding the next.

Step 5

Gradually add the liquid ingredients (milk and extracts) to the mixture. Mix until just combined and smooth.

Step 6

Scrape down the sides of the bowl to ensure all ingredients are well incorporated. Cover the bowl and let your batter rest for 30 minutes.

Step 7

Heat oven to 350 degrees F. Arrange racks in the middle of the oven and line two rimmed baking sheets with parchment paper.

Step 8

Give the batter a good stir. Dollop heaping ¼-cup scoops of batter onto prepared baking sheets, spacing them 2 inches apart. (You should have 12 to 14 cookies.) I like to use a muffin/ cupcake scoop for this.*

Step 9

Bake for 6 minutes. Turn the baking sheets and rotate which rack they are on. Continue to bake until the cookies have firmed up and spring back when lightly pressed in the center, another 5-6 minutes. Take care not to overbake, or they will dry out.

Step 10

Transfer baking sheets to wire racks and let cool for 1 minutes, then transfer cookies directly to racks to cool completely.

Step 11

While the cookies cool, make the glaze:

Step 12

Place the confectioners’ sugar in a medium bowl and whisk in 3 tablespoons boiling water, the corn syrup, vanilla, and salt. Continue to whisk, adding more boiling water as needed, until you have a thick yet spreadable frosting that is the texture of hot fudge sauce. (Too thick is preferable to too thin.) Flip each cookie over and spoon glaze over half of its flat side, spreading to edges with an offset spatula or the back of the spoon. Place on parchment paper to set. You will have vanilla frosting left over.

Step 13

Whisk the melted chocolate into vanilla frosting, then whisk in cocoa and enough warm water to make a thick yet spreadable glaze. Glaze the bare half of each cookie. Let glaze set for at least 1 to 2 hours before serving.