Begin by preheating your oven to 350°F (175°C). This step is crucial for ensuring your cookies bake evenly.
In a medium bowl, whisk together the all-purpose flour, Dutch cocoa powder, baking powder, and fine sea salt.
In a large mixing bowl, use an electric mixer to beat the softened unsalted butter and granulated sugar together until light and fluffy.
Add the large eggs one at a time, mixing well after each addition. Then, pour in the pure vanilla extract and mix until combined.
Gradually add the dry ingredients to the butter mixture. Mix on low speed until just combined.
Cover the dough with plastic wrap and refrigerate for at least 30 minutes.
Once chilled, scoop out portions of the dough using a cookie scoop. Roll each portion into a ball and then roll in granulated sugar to coat.
Place the sugar-coated cookie balls on a prepared baking sheet, leaving space between each ball. Bake for 10-12 minutes.
Remove the cookies from the oven and allow them to cool on the baking sheet for 5 minutes before transferring to a cooling rack.