TO MAKE THE BARS: Preheat the oven to 325°F, and line a 9x5x3-inch loaf pan with parchment paper.
In a medium-size, microwave-safe bowl, combine the butter, sugar, and cocoa powder. Microwave on high for 30 seconds. Stir the mixture very well, and then microwave for another 30 seconds. Carefully remove the bowl from the microwave.
Add the salt and vanilla to the warm butter mixture, and stir for about a minute to cool down the batter. Next, stir in the egg until well combined.
Sprinkle in the flour, and then give the batter about fifty brisk strokes, using a wooden spoon. Stir in the chocolate chips, and then spread the mixture in the prepared loaf pan.
Bake for 23 minutes. A toothpick inserted into the center should have moist crumbs.
Top evenly with the mini marshmallows, and return the pan to the oven for 2 to 5 minutes. The marshmallows will puff up, but it’s best to remove the pan from the oven before they start to brown.
TO MAKE THE FROSTING: Remove the pan from the oven, and then begin making the frosting. Beat together all the ingredients until thick and spreadable. Pour evenly over the marshmallow layer while still warm, and refrigerate until set.
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