Adjust oven rack to middle of oven and preheat to 350 degrees.  Line two baking sheets with parchment paper.

Whisk flour, baking powder and salt in medium bowl.  Set aside.

In a stand mixer, on medium speed, beat butter and sugar, until pale and fluffy, about 3 minutes.

Add egg white, cream and vanilla to mixer, and beat until combined.  Add the flour mixture into mixer in three additions.  You will need to scrape the bowl once or twice during additions.

With a cookie dough scooper, scoop a heaping tablespoon size of dough and roll between your hands.  Place on prepared baking sheet.  There should be about 12 cookies on each sheet.  

Once dough balls are on sheets, with moistened fingers, flatten the dough balls into disks, about 2 inches wide and a ¼ inch thick.  

Place one sheet into oven at a time and cook for 8-10 minutes, until the edges of the cookies are just beginning to brown.  Remove from oven and cool on pan.

Once cookies have cooled, combine chocolate chips, cream and salt in large microwaveable bowl and cook for 1-3 minutes, until, when stirred, the mixture is melted and smooth.  It took my mixture about 1 ½ minutes to be smooth.

Whisk in cocoa, sugar, and vanilla into chocolate mixture, until smooth.  The consistency should resemble brownie batter.

Flip cookies over on baking sheets so that the flat side is up.  Spoon about 2 tablespoons of chocolate frosting over the cookie and let it drip down the sides.  It will take about 3 hours for the frosting to completely set.

Note:  Be sure to scoop frosting out immediately, once mixed.   The frosting will begin to harden quickly and be difficult to spread on cookies.

Enjoy!