01 - Preheat the oven to 350°F. Line two baking sheets with parchment paper.
02 - In a medium bowl, whisk together the flour, cocoa powder, baking powder, baking soda, and salt. Set aside.
03 - In a large bowl, beat the softened butter and granulated sugar until light and fluffy, about 2–3 minutes.
04 - Add eggs, one at a time, beating well after each addition. Mix in vanilla extract, red food coloring, and vinegar until fully incorporated.
05 - Gradually add the dry ingredients to the wet mixture, mixing just until combined.
06 - Cover the dough and refrigerate for at least 30 minutes (or up to 2 hours) to firm up.
07 - Scoop tablespoon-sized portions of dough and roll into balls. Roll each ball generously in powdered sugar to coat.
08 - Place the balls 2 inches apart on prepared baking sheets.
09 - Bake for 11–13 minutes, until cookies are set around the edges but still soft in the center.
10 - Cool on the baking sheet for 5 minutes, then transfer to a wire rack to cool completely.