Preheat the oven to 350°F (175°C) and line a baking sheet with parchment paper.
In a large bowl, cream together the softened butter and granulated sugar until light and fluffy.
Add the egg, vanilla extract, and food coloring. Mix until fully combined.
In a separate bowl, whisk together flour, cocoa powder, baking powder, and salt.
Gradually add the dry ingredients to the wet mixture and mix until a soft dough forms.
Scoop out tablespoon-sized portions of dough and roll them into balls.
Place the dough balls on the prepared baking sheet, leaving some space between each cookie.
Bake for 10-12 minutes or until the cookies develop a cracked top.
Remove from the oven and let the cookies cool for a few minutes on the baking sheet before transferring them to a wire rack.
Once the cookies are completely cooled, dust them with powdered sugar before serving.