Instructions: In a small bowl, stir together flour, cocoa, baking powder and salt. In a large bowl, beat butter and sugar with an electric mixer on medium speed until creamy. Beat in eggs, one at a time, and vanilla. Add flour mixture and beat until well blended. Stir in the chocolate chips. Cover and refrigerate until well chilled, at least 1 hour, or over night. Preheat oven to 350 degrees. Drop dough by heaping teaspoonfuls 2 inches apart onto greased cookie sheets. Bake 10 to 12 minutes, or until dry and set. Let stand 2 minutes, then remove to a rack and let cool completely.

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