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

Cream together the softened butter, granulated sugar, and brown sugar until light and fluffy.

Incorporate the eggs one at a time, then add in the vanilla extract, mixing until fully combined.

Whisk together flour, cocoa powder, baking powder, and salt in a separate bowl. Gradually add this to the wet ingredients, mixing until just combined.

Scoop tablespoon-sized portions of dough onto the prepared baking sheets, allowing enough space for spreading.

Press your thumb gently into the center of each dough ball to create an indentation.

Bake for 10-12 minutes, then fill each thumbprint with chocolate chips while they're still warm.

Cool completely on a wire rack before dusting with powdered sugar.