Preheat your oven to 350°F (175°C) and line a baking sheet with parchment paper.

In a medium mixing bowl, whisk together the all-purpose flour, unsweetened cocoa powder, baking powder, and salt.

In a separate bowl, beat the softened unsalted butter and granulated sugar together until creamy and light in color.

Add the large egg, vanilla extract, and red food coloring to the butter-sugar mixture, mixing well.

Gradually incorporate the dry ingredient mixture into the wet ingredients until well combined.

Scoop portions of the dough and roll them into balls, placing them on the prepared baking sheet.

Bake in the preheated oven for 10-12 minutes, removing them while they are still soft.

Roll each warm cookie in powdered sugar to create a sweet coating.

Transfer the cookies to a wire rack to cool completely before serving.