Instructions: In a medium bowl using an electric mixer, beat butter, sugar, egg and vanilla on low speed until pale yellow in color and thickened, about 1 minute. Sift cocoa, flour, baking powder and salt into the bowl and mix on low until incorporated. Fold in nuts and chocolate chips.

Cover and chill until dough is firm enough to handle, about 1 hour.

Preheat oven to 350 degrees. Line a baking sheet with parchment paper or foil.

Place confectioners sugar in a medium bowl. Form chilled dough into 1 inch balls. Place in confectioners sugar, and coat completely. Place on a baking sheet, about 1 1/2 inches apart. Bake 12 minutes, or until cookies are puffed and sugared surfaces have cracked apart. The centers will appear underdone.

Remove from oven and let sit 5 minutes, then transfer to a wire rack to cool completely.

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