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

In a bowl, whisk together flour, cocoa powder, baking powder, and salt; set aside.

In another bowl, cream butter and sugar until light and fluffy. Add eggs one at a time, then mix in vanilla extract and red food coloring.

Gradually mix the dry ingredients into the wet mixture until just combined.

Chill the dough for at least one hour in the refrigerator.

Scoop tablespoon-sized portions of dough, roll into balls, and coat with powdered sugar before placing on prepared baking sheets.

Bake for 10-12 minutes or until slightly cracked on top. Let cool before serving.