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Whisk flour, cocoa powder, salt and baking powder in a bowl until evenly combined.
With a stand- or hand-mixer, beat butter and sugar until smooth.
Add eggs, one at a time, and beat until combined.
Beat in vanilla.
Gradually add flour mixture, and mix until smooth.
Wrap in plastic or parchment and chill for at least one hour, or until firm to the touch.
Heat oven to 350°F.
On a floured counter roll dough to desired thickness (¼-inch is recommended for a brownie effect).
Cut into desired shapes, brushing extra deposits of flour off the top.
Bake on a parchment-lined baking sheet for 8 to 11 minutes until the edges are firm.
Transfer to a wire rack to cool.
Store in an airtight container to keep cookies tender.