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

In a large mixing bowl, combine unsalted butter, granulated sugar, and brown sugar. Beat on medium speed for 2-3 minutes until light and fluffy.

Add vanilla extract to the butter and sugar mixture and mix until well incorporated.

In a separate bowl, whisk together all-purpose flour, cocoa powder, salt, and baking powder until evenly combined.

Gradually add the dry ingredients to the butter mixture, mixing at low speed until just combined.

Scoop tablespoon-sized portions of the dough and roll into balls. Place them on the prepared baking sheet, spaced about 2 inches apart.

Create a small indentation in the center of each ball using your thumb or the back of a teaspoon.

Fill each indentation with chocolate chips or your favorite jam.

Bake the cookies for 12-15 minutes, until the edges are firm but the centers are still soft.

Allow the cookies to cool on the baking sheet for a few minutes before transferring them to a wire rack. Dust with powdered sugar if desired.