In a medium mixing bowl, whisk together the flour, cocoa powder, salt, and baking powder. Set aside.
In a large bowl, cream together the butter, brown sugar, and granulated white sugar until fluffy.
Add the egg yolks and vanilla extract, mixing until light and fluffy.
Gradually add the dry ingredients to the wet ingredients, mixing until combined.
Scoop the dough into 32 portions and roll into balls. Use a ¼ teaspoon to make an indent in each ball. Chill the dough for one hour.
Preheat the oven to 350°F. Arrange the cookies on parchment paper-lined baking sheets.
Bake for 9-11 minutes, then reshape the indents with a ¼ teaspoon. Use a circular cookie cutter to shape the cookies while still hot.
Let the cookies cool on the baking sheet for five minutes before transferring to a wire rack to cool completely.