How to Make It
Heat oven to 350° F. In a medium bowl, whisk together the flour, cocoa powder, baking powder, and salt.
With an electric mixer, beat the butter and brown sugar on medium-high speed until light and fluffy, 2 to 3 minutes. Beat in the eggs. Reduce speed to low and gradually add the flour mixture, mixing until just incorporated.
Form the dough into balls (each equal to 1 level tablespoon). Roll the balls in the confectioners’ sugar and place on parchment-lined baking sheets, spacing them 2 inches apart. Bake until the cookies are firm and the tops crack, 13 to 15 minutes.
Cool slightly on the baking sheets, then transfer to wire racks to cool completely. Note: Total Time includes cooling time.