1-Melt the Butter and Chocolate: Melt chopped dark chocolate and butter together in a heatproof bowl over simmering water or in the microwave, stirring until smooth; let cool slightly.

2-Whisk the Dry Ingredients: Whisk together flour, Dutch process cocoa powder, baking powder, and salt; set aside.

3-Beat the Eggs and Sugars: Use an electric mixer to beat room temperature eggs and both sugars for at least 7 minutes until the mixture is thick, pale, and fluffy.

4-Add Vanilla and Melted Chocolate: Mix vanilla extract and the cooled chocolate mixture into the egg mixture on low speed until just combined; do not overmix.

5-Combine Wet and Dry Ingredients: Gently fold the flour mixture into the wet ingredients with a spatula until the last streaks of flour disappear; the dough will be soft like brownie batter.

6-Scoop and Bake: Scoop dough onto a parchment-lined baking sheet with an ice cream scoop; bake at 350°F (175°C) for 11–12 minutes until edges are set but centers look soft; do not overbake or chill dough before baking.

7-Cool and Shape: Let cookies cool on the sheet for 5 minutes, then transfer to a wire rack; optionally, use a circular cookie cutter while warm to make perfectly round cookies.