Preheat oven to 350˚
Line two baking sheets with parchment paper or foil or silpat and set aside
Melt 2 tbsps of butter, a scant 1/3 cup of sugar (take 1/3 cup of sugar and remove 2 teaspoons of it) and the cocoa powder together just until melted then let it cool
Meanwhile, cream the remaining 1/2 cup butter and the 1/3 cup sugar together until light and fluffy
Beat in the egg and vanilla
In a separate bowl mix the baking soda, salt and flour
Stir into the sugar mixture
Then add the cocoa mix and stir until well mixed
Line two baking sheets with silpat or parchment paper
Drop the dough by tbsp onto the lined baking sheets, making about 24 cookies
Bake each sheet 7-8 minutes or until just starting to set, don't over bake or burn them, use a spatula to slightly flatten the tops of the cookies
Let them cool on the sheets for a few minutes and then transfer to a cooling rack
Place the cooling rack over one of the baking sheets so the icing drips onto the sheet
When the cookies are cool make the icing, it does set up so don't make it beforehand