Melt butter and semi-sweet chocolate together in a saucepan over low heat until smooth. Remove from heat and let it cool slightly before adding to other ingredients.
In a medium bowl, sift together all-purpose flour, cocoa powder, baking powder, and salt.
In a stand mixer, combine granulated sugar, brown sugar, eggs, and chocolate extract. Beat until light and fluffy, about 2-3 minutes.
Gradually add the cooled chocolate mixture to the egg mixture and stir in the dry ingredients until just incorporated.
Wrap the cookie dough tightly in plastic wrap and refrigerate for at least 1 hour.
Preheat your oven to 325°F (163°C) and line a baking sheet with parchment paper.
Using a tablespoon, scoop dough portions and roll into balls. Place on the prepared sheet and gently press down.
Bake for about 10 minutes, then place mini marshmallows on top of each cookie, returning to bake for an additional 2-3 minutes.
Let cookies cool on the baking sheet before transferring to a wire rack.
In a bowl, mix melted butter, cocoa powder, hot water, and powdered sugar until smooth. Drizzle over cooled cookies.
Notes
For a festive touch, consider adding crushed peppermint on top of the glaze.