Preheat your oven to 350 degrees F and line two baking sheets with parchment paper.
In a medium bowl, whisk together the flour, cocoa powder, salt, and baking powder. Set aside.
In a large bowl, cream together the butter, brown sugar, and white sugar until fluffy. Add the egg yolks and vanilla, mixing until pale and fluffy.
Gradually add the dry ingredients to the wet ingredients, mixing until combined.
Scoop the dough into 34 portions and roll them into balls. Make an indent in each ball using a ¼ teaspoon.
Chill the dough balls in the fridge for at least one hour.
Bake the chilled dough balls for 9-11 minutes, then reshape the indents with a cookie cutter while they're still warm.
Let the cookies cool on the baking sheet for 5 minutes, then transfer them to a cooling rack to cool completely.