1. Preheat oven at 350 degrees F.
2. Sift sugar, flour, cocoa, baking powder, and salt into a bowl.
3. Cut in butter.
4. Add eggs and vailla, stir until the flur mixture is completely moist.
5. Roll into 1 inch balls. Roll in icing sugar.
6. Flatten with palm after putting onto greased cookie sheet.
7. Bake 7 minutes.
8. Do Not Overbake.