Preheat the oven to 350°F (175°C) and prepare a baking sheet.

In a medium bowl, whisk together the flour, cocoa powder, baking powder, baking soda, and salt.

In a large bowl, cream the softened butter and granulated sugar until light and fluffy.

Add the egg, vanilla extract, and red food coloring to the butter mixture, and mix until well combined.

Gradually add the dry mixture to the wet ingredients, mixing until just incorporated.

Chill the dough in the refrigerator for at least 30 minutes.

Scoop tablespoon-sized portions of dough and roll them into balls, then coat each ball in powdered sugar.

Place the dough balls on the prepared baking sheet, leaving enough space between them.

Bake in the preheated oven for 10-12 minutes or until the edges are set but the centers remain soft.

Allow the cookies to cool on the baking sheet for a few minutes before transferring them to a wire rack to cool completely.