Preheat oven to 350 degrees
Cream Butter and sugar until smooth and creamy.
Add the egg and vanilla and mix until just blended.
In a separate bowl whisk together the flour, cocoa powder, baking powder and salt.
Slowly add the dry ingredients into the wet and stir until just mixed.
Scrape down the bowl sides and make sure to gently mix in all the dry ingredients.
Form into one inch balls and place two inches apart on parchment (or silicone sheet) lined baking sheet.
Bake 8 to 10 minutes. Cool on the cookie sheet for about 5 minutes then transfer to cooling rack.
