1. Whisk flour, cocoa powder, baking powder, and salt in a bowl until combined.

2. Cream butter and granulated sugar in a large bowl until light and fluffy, about 2–3 minutes.

3. Beat in eggs one at a time, then stir in vanilla extract.

4. Gradually mix dry ingredients into wet ingredients until a thick dough forms.

5. Cover dough and chill in the refrigerator for at least 1 hour.

6. Preheat oven to 350°F (175°C) and line a baking sheet with parchment paper.

7. Roll chilled dough into 1-inch balls and coat generously in powdered sugar.

8. Place dough balls 2 inches apart on the prepared sheet and bake for 10–12 minutes.

9. Let cookies rest on the baking sheet for 5 minutes, then transfer to a wire rack to cool completely.

10. Store cooled cookies in an airtight container for up to one week.