1

In bowl, combine flour, baking powder and salt; set aside.

2

In double boiler, melt 1 cup of chips, stirring until smooth.

3

In a large bowl, beat butter and sugar until creamy. Add melted chips and vanilla. Beat in eggs. Gradually beat in flour mixture. Stir in remaining chips.

4

Wrap dough in plastic wrap; freeze until firm.

5

Preheat oven to 350°F. Shape dough into 1-inch balls; roll in powdered sugar. Place on ungreased cookie sheet. Bake 10-12 minutes, until tops appear cracked. Let stand 5 minutes on cookie sheet. Cool completely.