Preheat oven to 350 degrees F. Line 2 baking sheets with parchment paper or silicone mats.
Beat cream cheese and butter together until fluffy and smooth; 1-2 minutes on medium-high speed. Add sugar to the butter mixture and beat until fully incorporated and fluffy; 1-2 minutes on medium-high speed. Beat in the eggs and vanilla; 1 minute on medium-high speed.
In a separate, medium-sized bowl, whisk together the cocoa powder, flour, baking powder and salt. Gradually add the dry ingredients to the butter mixture and stir just until incorporated. Do not over-mix.
Drop by rounded tablespoons onto the prepared baking sheets.
Bake at 350 degrees for 10-11 minutes. Cookies should be light in color, not browned, and just starting to brown on the bottom. *Length of baking time may vary from oven to oven.
Cool cookies on the baking rack for a few minutes before transferring to a wire rack to cool completely.
If desired, sprinkle with powdered sugar or dip in chocolate once cooled.