In a small pot over low heat, melt butter. Set aside.
In a large mixing bowl, beat the butter and cocoa powder at medium speed for 2 minutes; add the sugar and beat 1 minute. In a small bowl, lightly beat eggs with a fork. Add eggs and vanilla extract to the mixing bowl and beat until combined.
In a bowl, sift the flour, baking powder, baking soda, and salt. Add dry ingredients to egg mixture in 3 parts, beating just until combined.
Fold in chocolate chips. Cover dough with plastic wrap and refrigerate 1 hour or overnight; chilled dough is easier to roll into balls.
Preheat the oven to 350 degrees. Coat a baking sheet with cooking spray.
Break off small pieces of dough and roll them into 1 1/2-inch balls. Place on baking sheet about 2 inches apart. Bake about 10 minutes, rotating pans from top to bottom rack once. Cookies are done when set but not browned on bottom. Remove to a rack to cool completely.
How kids can help: Sift flour mixture into a bowl; fold in chocolate chips; roll dough into balls.
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