Preheat your oven to 350°F (175°C) to ensure that your cookies bake perfectly.

Line your baking sheet with parchment paper for easy removal.

In a medium-sized bowl, cream together the softened unsalted butter and granulated sugar until light and fluffy, about 3-5 minutes.

Beat in the eggs one at a time, followed by the vanilla extract, mixing until just combined.

In another bowl, sift together the all-purpose flour, cocoa powder, baking powder, and salt to aerate the mixture.

Gradually add the dry mixture to the wet ingredients, stirring gently until no streaks of flour remain.

Using a cookie scoop or spoon, drop rounded tablespoons of dough onto your prepared baking sheet, leaving space between each cookie.

Bake for 10-12 minutes or until the cookies are set around the edges.

Let them cool on the baking sheet for a few minutes before transferring them to a wire rack.

Dust with powdered sugar once cooled.