01 - Preheat oven to 350°F. Line two baking sheets with parchment paper.
02 - Whisk together flour, cocoa powder, baking powder, baking soda, and salt in a medium bowl. Set aside.
03 - Beat softened butter and granulated sugar in a large bowl until light and fluffy, approximately 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 dry ingredients to wet mixture, mixing just until combined.
06 - Cover dough and refrigerate for at least 30 minutes or up to 2 hours to firm.
07 - Scoop tablespoon-sized portions of dough and roll into balls. Generously coat each ball in powdered sugar.
08 - Place dough balls 2 inches apart on prepared baking sheets.
09 - Bake for 11–13 minutes until edges are set but centers remain soft.
10 - Let cookies rest on baking sheet for 5 minutes, then transfer to wire rack to cool completely.