In a mixing bowl, use an electric handheld mixer or a stand mixer, fitted with the paddle attachment to cream together the butter, brown sugar, baking powder, salt, and baking soda. Beat until the mixture is light and fluffy, about 2 minutes.
Add the eggs and vanilla extract, mixing until fully combined. Be sure to scrape down the sides of the bowl as needed.
Next, gradually add the flour and cocoa powder, mixing until just combined and no dry streaks remain.
Using a cookie scoop or spoon, portion the dough into 2-Tablespoon-sized balls. Place 12 dough balls on each prepared baking sheet, spaced a few inches apart.
Bake for only 10 minutes, or until the cookies are slightly puffed, set around the edges, but still soft in the center. Don't over bake.
Let the cookies cool on the baking sheets for only 5 minutes before carefully transferring them to a wire rack to cool completely. *This is an important step. If you leave the cookies on the hot baking sheet for too long they will continue to bake and become dry.