Gather the ingredients to make this recipe.
In a saucepan, over medium heat, melt your butter.
Remove from heat and add brown sugar and cocoa powder.
Stir until totally blended together. Set aside until cool.
Once cool, add eggs and stir until combined.
Add flour, baking powder, and salt.
Refrigerate dough for at least an hour.
Place icing or powdered sugar into a shallow bowl.
Remove dough from your refrigerator and roll into 1 ½ - 2 inch balls.
Roll each ball around in your icing or powdered sugar until coated and place on a prepared baking sheet pan.
Repeat this process until all of your cookies are totally coated in powdered sugar. Make sure they are totally covered. You cannot put on too much!
NOTE: The cookies need to go back into the refrigerator. If you can't fit a baking sheet into your fridge, place rolled cookie balls on a plate, covered in parchment, to refrigerate and then transfer them to the baking pan just before baking.
Refrigerate your cookies for another 30 minutes.
When ready to bake, preheat your oven to 350 degrees F.
Remove the refrigerated cookies and bake for 8-10 minutes or until the cookies start to crack around edges.
Let cool for 5 minutes before removing from the baking sheet and placing on to a wire rack.
Eat and enjoy!