Preheat your oven to 350°F (175°C).

Melt the butter in a saucepan and mix it together with sugar until combined.

Beat in the eggs one at a time, ensuring each one is well incorporated before adding the next. Stir in the vanilla extract.

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

Gradually mix the dry ingredients into the wet ingredients until just combined—don't overmix!

Scoop out spoonfuls of dough onto a parchment-lined baking sheet, giving them space to spread.

Sprinkle each cookie with flaky sea salt for that gourmet touch.

Bake for 10-12 minutes until the edges are set, but the centers remain soft.

Allow them to cool before serving; this will help enhance their fudgy texture.