Preheat oven to 375 degrees and line a baking sheet with parchment paper.
In a large mixing bowl beat softened butter, peanut butter, granulated sugar, and brown sugar until creamy.
Add egg and vanilla and beat until smooth and creamy.
Add flour, baking powder, and baking soda. Continue beating until fully combined.
Scoop out 1 1/2 Tbsp. of dough and roll into a balls and place on cookie sheet.
Bake for 7-8 minutes. Cookies will not flatten at all, be sure not to over bake.
Remove from oven. Immediately take a small flat bottom cup or the bottom of a measuring cup and gently press down on the cookie to flatten them. Be sure not to press to hard or your cookies will turn out too thin.
Allow cookies to cool completely.
Once cookies have had a chance to cool, prepare chocolate filling by adding chocolate chips and vegetable oil to a microwave safe bowl. Place in the microwave for 2 minutes, removing the bowl and stirring every 30 seconds until chocolate is melted and smooth.
Using a spoon, dollop the melted chocolate on top of each cookie. Allow chocolate to cool.
Sprinkle cookies with powdered sugar. Enjoy!