Place the chocolate and the butter in a small glass bowl and place the bowl on top of a pot with an inch or two of simmering water. Make sure the bowl does not touch the water. Stir the chocolate and butter occasionally, until they are melted and smooth. Remove from the heat and set aside.

In a mixing bowl, combine the sugar and eggs and meat on medium for several minutes, until it is thick and smooth.

While the mixer is on low, add the vanilla and the chocolate mixture and beat until combined.

In another bowl, whisk together the flour, cocoa, baking powder and salt.

Add the flour mixture to the bowl and mix just until combined. The dough will be loose and sticky. Cover the dough and refrigerate it for at least 2 hours (or overnight).

Preheat the oven to 325ºF. Line a cookie sheet with parchment paper or a silicone liner.

Place the powdered sugar in a bowl.

Scoop the cookies into 1 1/2 tablespoon sized balls and roll until smooth. (If the dough is too hard to scoop, let it sit for 10-15 minutes.) Roll the ball in the powdered sugar, completely coating it on all sides. Transfer to the prepared baking sheet, leaving the cookies 2 inches apart.

Bake until the cookies have cracked and are just starting to feel firm, about 10 minutes.

Cool the cookies on the baking sheet for 5 minutes before transferring to a cooling rack to cool completely.