When it is almost time to bake your cookies, preheat your oven to 350 degrees Fahrenheit. Then line an ungreased cookie sheet with parchment paper. I sprinkle the cookie sheet with a little bit of water first so that the parchment paper sticks to the pan and lays flat.

In a large mixing bowl, mix the brown sugar with the softened butter until fluffy. Then add the beaten eggs and vanilla to the mixing bowl and mix well.

In a separate mixing bowl, add the flour, cocoa powder, baking powder, baking soda and salt. Stir well to combine the dry ingredients. Then add the dry mixture to the large mixing bowl and mix well to combine all ingredients. Finally, fold in the chocolate chips.

You can either continue to make your cookies now or you can refrigerate the cookie dough to make the dough easier to work with. I recommend covering the mixing bowl with plastic wrap and refrigerating the cookie dough for 2 hours so that it is easier to form your cookies. If you do not refrigerate the cookie dough, you will need to just spoon the dough, in full rounded tablespoons, onto the parchment lined cookie sheet. If you refrigerated the dough for 2 hours, form your cookies into balls that are about 1 1/2 inch in diameter or 1 rounded tablespoon and place them onto your parchment lined baking sheet.

Bake your cookies at 350 degrees on the center rack for 12 - 15 minutes.

Once finished baking, carefully remove the cookies from the oven and place the unwrapped Hershey Kisses in the center of each cookie while the cookies are still hot. Then, carefully transfer the cookies to a cooling rack. Allow the cookies to cool for 10 minutes. Serve and enjoy!