In the bowl of a stand mixer fitted with the paddle attachment, or using an electric hand mixer, beat the softened butter until light and fluffy. Add the granulated sugar and beat until smooth.

Add the eggs one at a time, mixing well after each addition. Mix in the vanilla extract.

In a separate bowl, whisk together the flour, cocoa powder, baking powder, and salt. Gradually add the dry ingredients to the butter mixture on low speed, mixing just until combined.

Cover the dough and refrigerate for 2 hours or until firm enough to scoop and roll.

Preheat the oven to 350°F. Line a baking sheet with parchment paper. Place the confectioners' sugar in a shallow bowl.

Scoop rounded tablespoons of chilled cookie dough and roll into approximately 1-inch balls. Roll generously in confectioners' sugar until completely coated. Place on the prepared baking sheet about 2 inches apart.

Bake for 10–12 minutes, until the tops are crackled and the edges are set but the centers are still slightly soft. Cool briefly on the baking sheet before transferring to a wire rack to cool completely.