Sift flour, cocoa powder, baking powder, baking soda and salt into a large bowl.

In the bowl of a stand mixer fitted with the paddle attachment, cream butter and sugar on medium speed until light and fluffy, about 3 minutes. Add eggs one at a time followed by vanilla, beating well after each addition.

Next, with the mixer on low, slowly add the dry ingredients.

Shape dough into two disks and cover in plastic wrap. Freeze for one hour.

Preheat oven to 325F. Line two baking sheets with parchment paper.

Roll out dough to ⅛" inch thick on a well floured surface. Using a small, round cookie cutter (I couldn't find mine, so I used a shot glass!) cut the dough into round cookies.

Bake for 9-11 minutes, cookies should feel dry to the touch.

Allow them to cool before drizzling with melted white chocolate.