Preheat an oven to 350°F. Lay parchment paper flat on top of cookie sheets.
Place the candy cane striped kisses in the freezer.
Add the powdered sugar in a small bowl and set aside.
In a large bowl, beat together the butter and sugar on medium speed until creamy, roughly 3 minutes. Add 1 egg and continue beating until blended. Add the second egg and vanilla and beat until blended.
In another bowl, stir together the flour, cocoa, baking powder and salt. With the mixer on low, add the flour mixture to the egg mixture and mix on low only until blended. Refrigerate the cookie batter for about an hour.
Scoop rounded tablespoonfuls of dough. Roll the dough into a ball. Roll the ball of dough in the powdered sugar until covered. Place the balls on a prepared baking sheet about 2 inches apart.
Bake the cookies until they are crackled, about 10 to 12 minutes. Remove from the oven and let cool.
Remove candy cane striped kisses from the freezer. Press a single candy cane striped Kiss in the center of each cookie.
Makes about 24 cookies.