• In a large bowl, combine flour, cocoa, baking powder, baking soda and salt.
• In another bowl, beat butter and sugar until fluffy.  Add eggs and vanilla and mix well.
• Stir in the flour mixture and shape into 1-inch balls.  Press a thumb-sized indentation into each ball and then place a cherry half into the center.  Bake for 8-10 minutes at 350.  Cool.

Fudge Topping:

• Over low heat, melt chocolate chips and mix in the sweetened condensed milk and almond extract.  Once combined, continue stirring over low heat for about 3-4 minutes until mixture is thickened.  Using a spoon, frost each cookie, covering the cherry.  Enjoy!