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In a medium saucepan, melt the butter, chocolate chips and chopped chocolate, stirring frequently, over medium heat. Let cool for 15 minutes.
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In a medium bowl, sift together the flour, cocoa powder, baking powder and salt.
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Using an electric mixer, beat the sugar, eggs and vanilla at low speed until smooth, 2 minutes. Mix in the cooled chocolate mixture just until blended.
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Add the flour mixture in 3 batches, mixing on low speed until just combined.
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Refrigerate the dough for at least 1 hour.
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Preheat oven to 325 degrees F.
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Spray two baking sheets with non-stick spray.
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Using an ice cream scoop, scoop the dough and place on the baking sheets.
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Arrange about 2 inches apart on each cookie sheet. They will flatten during baking.
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Bake until the tops of the cookies crack, about 12 minutes.
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Cut the marshmallows in half horizontally. Cut the Heath Bars in half too. Take 1/2 of the marshmallow and 1/2 of the Heath Bar and combine.
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Remove the cookie sheets from the oven; gently press a the Heath Bar/marshmallow into each cookie (hide the Heath Bar underneath).
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Bake until the marshmallows are just softened, about 4 minutes.
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Allow cookies to cool a few minutes and then transfer to cooling racks to cool.
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Serve and enjoy!