Prep: Preheat oven to 350°F. Line a baking sheet with parchment paper and set aside.
Dry mixture: In a medium bowl, stir together flour, cocoa powder, baking powder, baking soda, and salt. Set aside.
Cream butter and sugar: In a large mixing bowl, use an electric hand mixer to beat butter until it becomes very creamy and pale in colour, about 3 minutes. Add brown sugar and cream together until fluffy.
Wet mixture: Add the egg and vanilla extract and beat together until combined.
Add dry to wet mixture: Add the flour mixture and mix on low speed until just combined and no flour patches remain.
Scoop cookie dough: Use a 1-1.5 tablespoon cookie scooper to scoop the cookie dough into your hands. Roll the dough into a ball.
Roll in coating: Roll the dough ball in either granulated sugar, sprinkles, or powdered sugar. Place the rolled ball on your lined baking sheet, leaving about 1" in between each cookie dough ball.
Bake: Bake cookies for 7-8 minutes or until they're puffy. While they're baking, unwrap all the Hershey's kisses. Immediately after taking the cookies out of the oven, press Hershey's kisses in the middle of each cookie.
Cool: Let the cookies cool on the baking sheet for about 5-10 minutes before transferring them to a wire rack to cool or enjoy them warm!