Cream peanut butter, sugars and butter together. Add eggs. Mix together till blended.
In separate bowl, sift flour, baking powder, baking soda and salt.
Combine dry ingredients with peanut butter mixture.
Put bowl in refrigerator for an hour minimum. Don't skip this step.
Preheat oven to 350 degrees.
Using silicone liner on pan, roll dough into balls (approximately a heaping teaspoon) spacing three across the sheet pan. Leave space for cookies to spread out. Take fork and gently mark the top of each cookie to slightly flatten with the criss cross pattern. Do not press firmly down on dough.
Bake for 8 - 10 minutes until golden color. Remove from cookie sheet and let cool on rack.
Melt chocolate chips* in a double boiler or in microwave stirring till melted. If using microwave, check chips every 15 seconds so they don't burn. Mix chips so evenly melting. *Suggestion to melt a portion of the bag of chocolate chips at a time unless using a double boiler so chocolate doesn't harden while the cookies are cooling.
When cookies have cooled on rack, gently place cookie into melted chocolate so just the bottom of the cookie is covered in chocolate. Twist cookie lightly in chocolate to cover bottom. Remove from chocolate bowl and smooth out chocolate so it looks nice. Cool with chocolate facing up on the rack.