Preheat the oven to 350°F (175°C). Line a baking sheet with parchment paper and set it aside.

In a medium bowl, stir together the flour, cocoa powder, baking powder, baking soda, and salt. Set this mixture aside.

In a large mixing bowl, use an electric hand mixer to beat the softened butter until it becomes creamy and pale in color, about 3 minutes. Then, add the brown sugar and cream them together until fluffy.

Beat in the egg and vanilla extract until everything is combined.

Gradually add the flour mixture and mix on low speed just until no flour patches remain.

Use a 1-1.5 tablespoon cookie scooper to scoop the dough into your hands. Roll the dough into a ball.

Choose to roll the dough balls in either granulated sugar, sprinkles, or powdered sugar. Place each rolled ball on the lined baking sheet, leaving about 1 inch of space between each.

Bake the cookies for 7-8 minutes or until they look puffy. While the cookies are baking, unwrap all the Hershey's kisses.

Right after taking the cookies out of the oven, press a Hershey's kiss into the center of each cookie. Let the cookies cool on the baking sheet for about 5-10 minutes before transferring them to a wire rack to cool completely, or enjoy them warm!