Step 1: Preheat Your Oven

• Preheat your oven to 350°F (175°C).
• Line two baking sheets with parchment paper to prevent sticking and for easy cleanup later.

Step 2: Mix Dry Ingredients

• In a medium bowl, whisk together the all-purpose flour, unsweetened cocoa powder, baking powder, and salt until they are evenly combined. Set aside.

Step 3: Cream Butter and Sugars

• In a large mixing bowl, cream together the softened unsalted butter, granulated sugar, and brown sugar using an electric mixer on medium speed.
• Beat for 3-4 minutes until the mixture is light and fluffy. The mixture should become pale in color, which helps create a tender crumb.

Step 4: Add Eggs & Vanilla

• Beat in the two large eggs, one at a time, until fully incorporated into the butter-sugar mixture.
• Add 1 teaspoon of vanilla extract and mix until fully combined.

Step 5: Combine Wet & Dry Mixtures

• Gradually add the dry ingredient mixture to the wet mixture while mixing on low speed until just combined.
• Be careful not to over-mix; the dough should still be slightly crumbly.

Step 6: Fold In Chocolate Chips

• Gently fold in the semi-sweet chocolate chips with a spatula or wooden spoon, ensuring they’re evenly distributed throughout the dough.
• If desired, chill the dough in the refrigerator for about 30 minutes to help prevent the cookies from spreading too much during baking.

Step 7: Shape Cookie Dough Balls

• Use a tablespoon or cookie scoop to form tablespoon-sized balls of dough.
• Place the dough balls about 2 inches apart on the prepared baking sheets.
• If desired, roll each ball lightly between your palms for a more uniform shape.

Step 8: Bake Until Set

• Bake the cookies on the middle racks of the preheated oven for 10-12 minutes.
• The edges should be set, and the centers should still be soft and slightly puffed.
• Remove the cookies from the oven and let them cool on the baking sheets for a few minutes before transferring them to wire racks to cool completely.

Step 9: Dust With Powdered Sugar

• Once the cookies have cooled, place the powdered sugar in a shallow dish.
• Roll each cookie through the powdered sugar to coat them completely, creating a snowball-like effect.
• Shake off any excess powdered sugar before serving.