Take 1 stick of butter out of refrigerator to soften (at least 30 minutes).

Preheat your oven to 350°F and line baking sheets with Silpat or parchment paper.

Add confectioners' sugar to a medium sized bowl and set aside.

In a different medium sized bowl, combine flour, cocoa powder, baking powder, and salt with a fork or a whisk (be sure to break up any lumps of cocoa powder).

Add the granulated sugar and softened butter to a large mixing bowl (if the butter is still hard, cut it into 1/2 inch cubes before adding to the mixing bowl) and use an electric mixer to cream the butter and sugar together until smooth (about 3 minutes).

Crack the eggs into a bowl and check for any stray eggshells.

Stop the mixer, scrape down the sides, add 1 egg, and beat for 1 minute until mixed, then add the 2nd egg and vanilla, and beat for 1 minute until mixed.

Turn off the mixer, add the flour mixture and mix on low or by hand until the flour is incorporated into a dough.

Use a tablespoon sized measuring spoon to scoop a heaping tablespoon of dough and use a metal teaspoon in the other hand to scrape a rounded lump of dough directly into the bowl of powdered sugar.

Bake for 10-12 minutes, the cookies will look puffy and crackled when ready.

Remove the baking sheets from the oven and allow them to cool on a cooling rack, after a few minutes use a spatula and transfer the cookies from the baking sheet to a cooling rack.