Beat cream cheese and butter together with an electric mixer on high speed. Add sugar to the butter mixture and beat until mixture is smooth.
Beat in the eggs and vanilla.
In a separate bowl, whisk together the flour, baking powder and salt. Gradually add the dry ingredients to the butter mixture and mix until well combined.
Drop by rounded tablespoons onto an ungreased cookie sheet.
Bake at 350 degrees for 10-12 minutes.
Once cooled, dip cookies in melted chocolate (to melt the chocolate, follow package directions).