In a bowl combine your dry ingredients; flour, cocoa powder, baking powder & salt. Give it a quick whisk and set aside.
In a large bow cream butter and sugar together with an electric mixer until light and fluffy. Add in eggs and vanilla and mix together until combined. Slowly add in dry ingredients and mix together until thoroughly combined. Slowly add in red food coloring a few drops at a time while mixing until a deep, bright red hue is achieved.
Cover the bowl with plastic wrap and chill in the refrigerator for at least 30 minutes or up to overnight.
Preheat oven to 350 degrees and line a baking sheet with parchment paper or spray with non stick cooking spray. Pour powdered sugar onto a plate or in a shallow bowl. Scoop chilled cookie dough in small balls and roll in powdered sugar. Once you've rolled all the cookie dough balls in powdered sugar repeat this step one more time, roll in the powdered sugar once more to get a good coating of powdered sugar on each cookie.
Bake in the oven for 10 minutes. Allow cookies to cool for 2 to 3 minutes before you transfer to a wire cooling rack to cool completely. Serve immediately or store in a airtight container for later.