PREHEAT THE OVEN: Set the oven to 350°F (175°C) and line two baking sheets with parchment paper. Set aside.

MIX DRY INGREDIENTS: In a medium bowl, whisk together the flour, cocoa powder, baking powder, and salt until well combined.

CREAM BUTTER AND SUGAR: In a large bowl, beat the softened butter and granulated sugar together for 2 to 3 minutes until the mixture is light and fluffy.

ADD EGGS AND COLORING: Add the eggs one at a time, beating well after each. Stir in the vanilla extract and red food coloring until the batter is evenly tinted.

COMBINE MIXTURES: Gradually add the dry ingredients to the wet mixture, stirring just until no streaks of flour remain. The dough will be soft and sticky.

CHILL THE DOUGH: Cover the bowl with plastic wrap and refrigerate for at least 30 minutes to firm up the dough and make it easier to handle.

FORM AND COAT DOUGH BALLS: Once chilled, scoop out tablespoon-sized portions and roll them into 1-inch balls. Roll each ball generously in powdered sugar until fully coated.

BAKE: Place the coated dough balls on the prepared baking sheets, spacing them about 2 inches apart. Bake for 10 to 12 minutes, or until the cookies are set on the edges but still soft in the center.

COOL: Let the cookies rest on the baking sheets for 3 to 5 minutes, then transfer them to a wire rack to cool completely.