Using a double broiler, melt 4 tbsp of butter and a cup of semi-sweet or bittersweet chocolate over low heat. If you are using cocoa powder, you may just use a saucepan to combine the two. Set aside.In a separate bowl, whisk together a cup of flour, 1/2 tsp baking powder and 1/4 tsp salt. Set aside.
In another bowl, whisk 2 large eggs while gradually adding a cup of granulated sugar. Add 2 tbsp vanilla essence. Combine this with the dry mixture and the chocolate mixture. Mix well. Cover the bowl with plastic wrap and refrigerate for 2-4 hours.
Place the confectioner's sugar in a shallow bowl. Form 1-inch diameter ball using the chilled dough and roll it in sugar until it is completely covered. Continue forming the cookies and place them 1 or 2 inches apart from each other in the baking sheet.
Preheat oven and bake the cookies at 175 degrees Celsius for 5-8 minutes or just until the edges are slightly firm. Do not overcook. The cookies should be toasty on the outside but soft and chewy on the inside. Remove from the oven and let it cool. These cookies are best served when warm.
