In a medium bowl, whisk together 2 cups of all-purpose flour, 2 tablespoons of unsweetened cocoa powder, 1 teaspoon of baking powder, and a pinch of salt. Set aside.

In a large mixing bowl, cream together 1 cup of softened butter and 1 ½ cups of granulated sugar until light and fluffy, about 3-5 minutes.

Incorporate 2 large eggs one at a time, followed by 1 teaspoon of vanilla extract and 1 tablespoon of red gel food coloring. Mix until smooth.

Gently fold the dry mixture into the wet ingredients until no dry streaks remain.

Cover the bowl with plastic wrap and refrigerate the dough for at least 30 minutes.

Preheat the oven to 350°F (175°C). Once chilled, portion out the dough into 1-inch balls and roll in powdered sugar.

Arrange the cookie balls on a lined baking sheet, spaced about 2 inches apart, and bake for 12-15 minutes.

Allow cookies to cool on the baking sheet for a few minutes before transferring to a wire rack.