Line cookie sheets with parchment paper. Preheat oven to 350.

Whisk together flour, cocoa, baking powder and salt. Set aside.

With an electric mixer, cream butter and sugar until light and fluffy.

Beat in the eggs and extracts, beating until combined and scraping down the sides of bowl as needed.

Gradually add the flour mixture, beating on low until combined. The mixture will be sticky.

Place the bowl in the refrigerator and chill for 1 hour.

Use a teaspoon cookie scoop, scoop into balls.

Place the powdered sugar in a bowl.

Gently roll each ball in the powdered sugar until coated.

Place coated balls on prepared baking sheet.

Bake at 350 for 10 to 12 minutes.

Remove from the oven and immediately press a Hershey kiss candy on top of each hot cookie.

Remove cookie from baking sheet and cool on wire rack.