1. Preheat the oven to 350 degrees fahrenheit. Line a baking sheet with parchment paper and set to the side.
2. In a large bowl, cream butter and brown sugar, mix for 3 minutes or until well combined.
3. Add the egg and vanilla and mix for an additional 2 minutes.
4. Next add cocoa powder, salt and baking powder. Mix until well incorporated.
5. Add the flour and stir until the dough is soft and smooth and uniform in color.
6. Using a cookie scoop, make balls of dough and drop them into the granulated sugar and roll.
7. Place the cookies 3” apart on a parchment lined baking sheet.
8. Bake for 12-14 minutes at 350 degrees f, or until no longer glossy and the top of the cookie is set. Allow to cool on the baking sheet for five minutes then transfer the baked cookies to a wire rack to cool completely.