In a sauce pan, melt the butter and stir in the chocolate chips.  Stir together over medium-low heat until nice and smooth.  Set aside to let cool.

In a large mixing bowl, mix the sugar, eggs and chocolate extract.  Mix until well combined.

Once the chocolate chip and butter mixture are cooled, slowly pour in to to sugar and egg mixture.  Mix until well combined

Add in the flour, cocoa powder, baking powder, and salt.  Mix well.  Cover bowl with saran wrap and place in refrigerator to cool for 1-2 hours.

When ready to bake cookies, turn on oven to 325 degrees.  Line a baking sheet with parchment paper and set aside.

Scoop out cookie dough in 1-1 1/2 Tbsp and place on baking sheet spaced 1-2 inches apart.  I bake 12 per sheet.  Bake for 10-12 minutes then remove from oven and place 3-4 mini marshmallows on top and bake again for another 2 minutes.  Let cookies cool completely on a wire rack.

While cookies are cooling, make your icing.

In a medium bowl, stir together melted butter, hot water, cocoa powder, and chocolate extract.  Using a whisk, mix in the powdered sugar and whisk until smooth.  Pour over top of cooled cookies and top with sprinkles or crushed candies if you like.

Store in an air tight container.