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

In a large bowl, beat 0.5 cup of softened unsalted butter with 1 cup of granulated sugar for 2 minutes until light and fluffy.

Add 1 large egg and 1 teaspoon of vanilla extract, mixing on low speed until well combined.

In a separate bowl, whisk together 1 cup of all-purpose flour, 0.5 cup of cocoa powder, 0.5 teaspoon of baking powder, and 0.25 teaspoon of salt.

Gradually mix the dry ingredients into the wet mixture until a thick dough forms.

Roll 1-inch portions of dough into balls and place them 2 inches apart on the baking sheets.

Bake for 10-12 minutes until edges are set but centers remain soft; let rest for 5 minutes before transferring to a wire rack.

Press a chocolate kiss into the center of each cookie and arrange mini pretzels around it to form the hatband.

Optional: Dust with powdered sugar before serving for a festive look.