Preheat the oven to 350˚ F.

Line baking sheets with parchment paper or silicone baking mats.

In the bowl of an electric mixer, combine the butter and sugar.

Beat together on medium-high speed until light and fluffy, 2-3 minutes.

Blend in the eggs one at a time, scraping down the bowl as needed.

Mix in the cocoa powder until well blended.

Add the flour, salt and baking powder to the bowl and mix on low speed just until incorporated.

Scoop out a tablespoon of dough and roll it into a ball. Bake 12-16 minutes.

Let cool on the baking sheets 5-10 minutes, then transfer to a wire rack to cool completely.