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

In a large mixing bowl, beat softened unsalted butter and granulated sugar until light and fluffy, about 3-4 minutes.

Add eggs, one at a time, mixing well after each addition, then blend in vanilla extract and red gel food coloring.

Gradually incorporate the dry ingredient mixture into the wet mixture, stirring gently until just combined.

Cover the bowl with plastic wrap and refrigerate the dough for at least 30 minutes.

Preheat the oven to 350°F (175°C) and line baking sheets with parchment paper. Scoop out tablespoons of the chilled dough, rolling into balls and coating them in powdered sugar.

Place the coated dough balls on baking sheets and bake for about 12 minutes, or until edges are set and centers are soft.