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1 1/2 cup flour
1/2 cup cocoa
1/4 teaspoon baking powder
1/4 teaspoon baking soda
1/2 cup butter, softened
1 cup sugar
1 egg
1 1/2 teaspoons vanilla
10 ounces Hersey's Kisses

Frosting
6 ounces chocolate chips
1/2 cup sweetened condensed milk
4 teaspoons water

Preheat oven to 350 degrees.

Mix flour, cocoa powder, salt, baking powder and baking soda. Cream butter and sugar. Add egg and vanilla, beat well. Gradually add flour mixture; mix thoroughly. Shape into 1" balls. Place on ungreased cookie sheet. Press down
center of dough with thumb. Place a Hershey's kiss in center of each cookie.

Combine chocolate pieces and sweetened condensed milk. Heat until chocolate is melted. Stir in water. Spoon about 1 teaspoon frosting over each kiss, spreading to cover candy.(Frosting may be thinned with more water). Bake for 10 minutes.