Start by combining all the dry ingredients; the flour, cocoa powder, baking powder and salt in a medium bowl then place it aside.

In a mixing bowl (preferably large), combine the butter, sugar and vanilla using an electric mixer until well mixed. Add the eggs (one at a time) and mix on medium low just until combined (for about 10 sec each time).

Incorporate the dry mix with the egg mixture and whisk on low speed until well blended.

Once the cookie dough is combined, cover the bowl with plastic wrap and place in the fridge to chill for at least an hour (you can keep it in the fridge overnight if necessary).

At this point, preheat your oven to 350 degrees F. Pour the powdered sugar into a bowl. Roll the dough to form small balls and dip each one in the bowl to cover with the sugar.

Place the cookie bowls in a lined baking sheet (make sure there is enough space between them) and bake for 10 to 15 minutes. The cookies will spread and form cracks.

Keep them on the baking sheet for about 5 minutes, then transfer to a cooling rack to cool completely. Enjoy!