Preheat your oven to 350°F (175°C) and line two baking sheets with parchment paper.
In a medium bowl, whisk together the all-purpose flour, cocoa powder, baking soda, and salt until well combined.
In a large bowl, use an electric mixer to cream the softened butter and granulated sugar together on medium speed until the mixture is light and fluffy, about 2-3 minutes. Beat in the egg and vanilla extract until fully incorporated.
Gradually add the dry ingredients to the wet ingredients, mixing on low speed until just combined. Pour in the milk and continue mixing until a soft dough forms, being careful not to overmix. Gently fold in the white chocolate chips with a spatula.
Scoop rounded tablespoons of dough and roll them into smooth balls. Place the dough balls about 2 inches apart on the prepared baking sheets.
Bake for 8-10 minutes, or until the cookies are set around the edges but still soft in the center. Allow the cookies to cool on the baking sheets for 5 minutes before transferring them to a wire rack to cool completely.
Once the cookies are completely cool, use the black icing to pipe two eyes and a simple mouth on each cookie to create a sheep's face.