01 -
Preheat the oven to 350°F and line a baking sheet with parchment paper.
02 -
In a medium mixing bowl, whisk together all-purpose flour, baking powder, baking soda, and salt until uniformly mixed.
03 -
In a separate large bowl, beat unsalted butter with granulated sugar for 2 to 3 minutes until light and fluffy.
04 -
Add the egg and vanilla extract to the creamed mixture, mixing thoroughly until smooth.
05 -
Gradually fold the dry mixture into the wet ingredients, stirring just until incorporated without overmixing.
06 -
Scoop tablespoons of dough onto the prepared baking sheet, spacing them evenly.
07 -
Bake the cookies for 10 to 12 minutes, or until the edges begin to turn golden. Allow cookies to cool on a wire rack.
08 -
While the cookies are still warm, press a gentle indentation into the center of each with the back of a spoon.
09 -
Pipe or spoon vanilla custard into the center of each cookie cavity.
10 -
Melt semi-sweet chocolate chips with vegetable oil until smooth, then drizzle over the custard-filled cookies.
11 -
Allow the chocolate topping to set for 10 to 15 minutes before serving.