1-First, gather all your ingredients including the peanut butter, powdered sugar, unsalted butter, vanilla extract, and chocolate chips. Make sure everything is at room temperature to help it mix smoothly and create that ideal cookie texture.

2-Next, in a large bowl, cream the 3 Tbsp. unsalted butter, 1/2 cup creamy peanut butter, and 1/4 tsp. salt until it’s smooth and creamy; then add 1 cup powdered sugar on low speed and combine. Scoop about 1 tablespoon of this mixture, roll it into balls, flatten them into disks, and pop them in the fridge to chill while you work on the rest.

3-Mixing and Baking the Cookies: Whisk together the dry ingredients: 1 3/4 cup all-purpose flour, 1/4 cup Dutch process cocoa powder, 2 tsp. espresso powder, 1 tsp. baking powder, 1 tsp. cornstarch, and 1/2 tsp. salt in a medium bowl. In another pan, melt 8 Tbsp. unsalted butter and 1 cup chocolate chips over medium-low heat until smooth, then stir in 2 tsp. vanilla extract and let it cool a bit.

4-Beat 2 large eggs, 3/4 cup brown sugar, and 1/4 cup granulated sugar for 3-4 minutes until thick and pale. Stir in the cooled chocolate mixture, then fold in the flour mix without over-stirring the dough should look shiny. Chill it in the fridge for at least 10 minutes, preheat your oven to 350°F, scoop the dough into balls, and bake on parchment-lined sheets for 10-12 minutes.

5-After baking, let the cookies cool on the sheet for 5 minutes before moving them to a wire rack. Once cooled, melt 1/2 cup chocolate chips with 1-2 tsp. coconut oil in the microwave, pressing a chilled peanut butter disk on each cookie and topping with the melted chocolate. Garnish with flaky sea salt if you like. Each step can be adjusted for dietary tweaks, like using vegan butter for a plant-based version.