Add the flour, cocoa powder, baking powder, and salt to a medium sized mixing bowl. Whisk to combine and set aside.
Add the softened butter and sugar to the bowl of a stand mixer, use the paddle attachment, and beat on medium speed until fluffy, about 5 minutes.
Add the eggs and vanilla. Continue mixing until well blended.
Add the flour mixture a little at a time, mixing until well combined.
Cover and chill for at least two hours (or up to 24 hours).
Shape and Bake Cookies
Preheat the oven to 375˚F. Line two cookie sheets with parchment paper.
Sift the powdered sugar into a small bowl so it is nice and fluffy.
Remove the cookie dough from the refrigerator.
Using a cookie scoop or spoon, scoop out about a heaping teaspoon of dough and shape it into 1-inch balls.
Roll each ball in the powdered sugar to coat all sides, and place 2 inches apart on the prepared baking sheets.
Bake in a preheated oven until edges are set and tops are crinkled, about 8 to 10 minutes.
Remove the baking sheets from the oven and cool them slightly. Then, transfer the cookies to a wire rack and let them cool completely.
Let the cookie sheets cool for a bit, then repeat with the remaining cookie dough.
Makes about 48 cookies.
Notes
Let the cookies cool completely before storing so the powdered sugar coating doesn’t melt into the cookie. Store in an airtight container at room temperature for up to 1 week.