• Preheat your oven to 350°F. Line a baking sheet with parchment paper or a silicone baking mat.

Make the Cookies:

• In a medium bowl, whisk together the flour, cocoa powder and baking powder.
• In a large bowl, use an electric mixer to beat the butter and sugar together on medium-high speed until light and fluffy, 2 to 3 minutes.
• Add the egg and vanilla extract to the butter-sugar mixture. Beat on medium speed until combined.
• Gradually add the dry ingredients to the wet mixture, mixing just until combined. Don’t overmix.
• Cover the dough with plastic wrap and refrigerate for about 30 minutes to firm it up.
• Scoop about 1 ½ tablespoons of dough, roll it into a ball, and repeat with the rest.
• Arrange the dough balls on the prepared baking sheet. Press down lightly to flatten them slightly.
• Bake the cookies for 8 to 10 minutes or until the edges are set but the centers are still soft. Let the cookies cool on the baking sheet for a few minutes, then transfer to a wire rack to cool completely.

Make the Frosting:

• While cookies cool, cream together butter and powdered sugar until creamy and fluffy, for about 3 to 4 minutes on low speed. Add the cream cheese and keep beating until stiff peaks form.
• Once cookies are completely cool, spread or pipe cream cheese frosting on top and add cookie crumbles on top if desired.