Combine your flour, cocoa, baking powder, and salt in a bowl and then set aside.
In a mixing bowl, cream together the butter, and brown sugar until they’re light, creamy, and smooth.
Beat in the egg & vanilla and then mix until well combined.
Add in the flour mixture and mix well.
On a piece of plastic wrap, place your cookie dough down in the center and wrap it up into a log, using the plastic wrap to secure it in shape.
Place the cookie dough in the fridge for at least 1 hour.
When the dough has been successfully chilled, slice the cookie dough into 1/4in to ½ inch thick slices.
Soften the cookie dough slightly by rolling it around in our hands and then flatten it.
Place an unwrapped Hershey kiss in the center and then wrap the cookie dough around the kiss to securely hide it away. Place it on a greased baking sheet and continue until all of the cookies have been made.
Bake in a 350F degree oven for 10-12 minutes. Remove the cookies from the oven and immediately place them in a shallow dish filled with granulated sugar. Be careful, the cookies will be HOT.
Transfer to a cooling rack and enjoy slightly warm!