Preheat the oven to 350 degrees F. Line a baking sheet with parchment paper and set aside.
In a mixing bowl or stand mixer, cream butter and sugar together.
Add in cocoa powder and mix well.
In a separate bowl, whisk together flour, salt, baking soda and baking powder.
Carefully add the dry ingredients into the butter mixture in small increments making sure it's fully incorporated before adding the next increment. Continue until all the dry mix is added to butter mixture.
Roll dough into small balls and place on the parchment lined bakign sheet. Press down in the middle to create an indent.
Bake for approximately 8-10 minutes.
Remove from the oven and let cool. If you need to press down in the center again, do so.
Drizzle Instructions:
In a bowl, mix together the ingredients for the chocolate drizzle until smooth.
Spoon it in the center of your cookies.
If you'd like to add any sprinkles, do that now and let the drizzle set for about 20 minutes.