Preheat your oven to 350°F (175°C) while lining a baking sheet with parchment paper.

In a medium bowl, whisk together all-purpose flour, baking powder, baking soda, and salt until fully blended.

In a large mixing bowl, cream together softened unsalted butter and granulated sugar using a hand mixer on medium speed for about 2-3 minutes.

Beat in one large egg and a teaspoon of vanilla extract into the creamed mixture until well-combined.

Gradually add the dry ingredient mixture to your wet ingredients, mixing until just combined.

Drop rounded tablespoons of dough onto the prepared baking sheet, spacing them about 2 inches apart.

Bake in the preheated oven for 10-12 minutes, or until the edges are lightly golden.

Once cooled, create an indentation in the center of each cookie using your thumb or the back of a spoon.

In a microwave-safe bowl, combine semi-sweet chocolate chips and a splash of vegetable oil. Microwave in 30-second intervals, stirring in between, until melted and smooth.

Using a spoon or a piping bag, drizzle the melted chocolate over each filled cookie and allow the chocolate to set for about 10-15 minutes at room temperature.