Place the butter and chocolate in a heat-proof bowl.
Place the bowl over the top of a simmering pot of water, making sure the bottom isn't touching the water.
Heat, stir constantly, until all of the chocolate and butter is melted.
Remove from heat and allow it to cool slightly.
In a medium bowl, whisk together the flour, cocoa powder, baking powder, baking soda, and salt.
In a large bowl, beat together the light brown sugar, granulated sugar and eggs until light and fluffy.
Mix in the vanilla extract.
Fold in 1/3 of the flour mixture, then 1/2 of the melted chocolate and butter, 1/3 of the flour, remaining chocolate and butter, then remaining flour.
Cover the bowl and refrigerate until chilled, 1 hour.
Preheat oven to 325˚F (160˚C) and line two baking sheets with parchment or lightly grease.
Grease your hands with butter, scoop out a heaping tablespoon of dough, and roll it into a ball. Place on prepared baking sheet and lightly press to flatten slightly. Repeat with remaining dough, placing them 2 inches (5 centimeters) apart.
Bake in preheated oven until set and crinkled on the top, about 12 minutes. Allow to cool on the baking sheet for 5 minutes before removing to wire rack.
Allow to cool completely before filling with frosting or placing in an airtight container at room temperature.