Step 1: Heat oven to 350F. In a med bowl, whisk together the flour, cocoa powder, baking powder & salt.
Step 2: W/an electric mixer, beat the butter & brown sugar on med-high speed until light & fluffy (2-3 min). Beat in the eggs. Reduce speed to low & gradually add the flour mixture, mixing until just incorporated.
Step 3: Form the dough into balls (each = to 1 level tbsp). Roll the balls in the powdered sugar & place on parchment-lined baking sheets, spacing them 2 in apart. Bake until the cookies are firm & the tops crack (13-15 min).
Step 4: Cool slightly on the baking sheets, then transfer to wire racks to cool completely.
Step 5: HINT: Roll the dough in a generous amt of powdered sugar before baking to achieve the best "snow effect".
Step 6: YIELD: The yield is 36 cookies, so I showed 18 servings based on 2 cookies per person.
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