1) Preheat the oven to 350 degrees. I actually set mine to 325 degrees because I think it tends to run a bit warmer than it should.
2) In a mixing bowl, mix butter eggs, sugar.
3) Add baking soda, powder and salt and vanilla.
4) Add cocoa, and then add flour. Mix well, and fold in mini chocolate chips.
5) Drop onto slightly greased cookie sheets and bake for 10 minutes. Be careful not to over bake. The edges should be firm, but not dark
6) Cool on the cookie sheet for 1 minute and remove onto baking rack.
7) For the fudgy frosting add 1/2 c. of sweetened condensed milk and 1 cup of semi sweet chocolate chips into saucepan. Heat until chips are melted and remove from heat.
8) Frost immediately.