1- First of all, put all ingredients on the work-table and line your baking sheet with parchment paper.

2- Preparing Syrup (Sherbet); After that, lets begin to prepare the syrup (sherbet) of Brownie cookies. Put all the ingredients (1 cup granulated sugar and 1 cup water) for the syrup (sherbet) in a heavy-bottomed saucepan and bring to boil. When it boiling, let it continue to boil for 6 more minutes. And then, put aside and let your syrup cool down.

3- Preparing Cookie Dough; in this process, put butter, flour, egg, cocoa powder, vanilla extract and baking powder in a bowl. Then mix all of them and knead your dough very well. Your dough should be soft and non sticky as cookie dough. Then, using your hands or a cookie scope, drop the batter into balls (wallnut size) onto the prepared baking sheet, spaces at least 2 cm (nearly 2 inches) apart. Preheat your oven to 180°C (350°F) and bake your cookies for about 10-15 minutes, or until the tops of your cookies are crinkly and slightly domed. When your cookies are poufy and set. Then, place your cookies into syrup for 1 or 2 minutes and remove them from the syrup. Once cool, sprinkle generously with powdered sugar or Nutmeg Powder (Coconut Flakes). Then, place on a service plate.