WET INGREDIENTS: In a large bowl, cream butter, white sugar, and brown sugar until light and fluffy (the mixture should resemble peanut butter). Beat in egg, sour cream, almond extract, and vanilla extract.
DRY INGREDIENTS: In a separate bowl, combine the flour, cocoa powder, baking powder, and salt. Add in chocolate chips. Stir to combine.
COMBINE: Combine wet and dry and mix until just combined being careful to not overmix. Cover the dough and chill for at least 30 minutes and preferably 1 hour.
ROLLBALLS: Preheat the oven to 350 degrees F and line a large tray with parchment paper or a silicone liner. Use a tablespoon measuring spoon to measure equal cookie dough balls. Roll in powdered sugar and place on the prepared sheet pan with no more than 9 cookies per pan. Chill for another 10 minutes.
BAKE: Bake at 350 degrees F for 7-10 minutes or until set (just until the top is no longer glossy). Be careful to not overbake. A soft, very slightly underbaked cookie is the best for a delicious fudgy texture. Once the cookies come out of the oven, let them stand on the cookie sheet for 5-7 minutes. Then dip again in a bowl of powdered sugar. Transfer to a cooling rack to finish cooling.
STORAGE: Keep leftover cookies in an airtight container at room temperature. Cookies are best enjoyed with 2 days.
Video
Notes
Note 1: Cocoa powder: Make sure to use Dutch-process cocoa powder in these cookies. Regular cocoa powder will make these cookies dry and less flavorful. Here's the exact cocoa powder I use.