In a large bowl, cream the softened butter, granulated sugar, and brown sugar until light and fluffy.

Add the eggs and vanilla extract, mixing until smooth and creamy.

In a separate bowl, whisk together the flour, cocoa powder, baking powder, and salt.

Gradually add the dry ingredients to the wet mixture, mixing until a sticky dough forms.

Wrap the dough tightly and refrigerate for at least 4 hours or overnight.

Scoop the chilled dough into balls and roll each one generously in powdered sugar.

Place dough balls on a parchment-lined baking sheet.

Bake at 350°F (177°C) for 10–12 minutes, until edges are set and centers are soft.

Remove from the oven and gently press a Hershey’s Kiss into the center of each cookie while hot.

Let cookies cool on the baking sheet before removing.