Preheat your oven to 350F. Line a baking sheet with parchment paper.

In a small saucepot or skillet heat the butter and chocolate, over medium heat, until melted, stirring occasionally.

Remove the saucepot or skillet from the heat and stir in the cocoa powder, stirring until smooth and blended. Let the chocolate mixture cool for about 15 minutes. The mixture will still be warm but not hot.

Meanwhile, in a mixing bowl, combine the granulated sugar, eggs and vanilla extract, stirring until blended and combined.

Stir in the chocolate mixture and then add the flour, baking powder and salt.

Mix until a smooth batter has formed. Cover with plastic wrap and refrigerate for 30 minutes or until the batter has begun to firm up slightly.

Roll the cookie balls in the confectioners sugar, generously coating and coating completely with the powdered sugar.

Let stand on the baking sheet for 3 minutes then transfer to a wire rack to cool.

Repeat with the remaining cookie dough.