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1. Preheat oven to 300 F.
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2. In a medium sized bowl, sift together flour, baking powder, and salt. Set aside.
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3. Put the butter and unsweetened chocolate into a microwave safe bowl and melt it in the microwave (heat it for 30 seconds at a time, stirring in between each additional heating). Once it's melted, stir again to combine, then set aside to cool until lukewarm.
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4. In a large bowl, combine sugar and eggs and use a mixer to beat it for one minute. Add chocolate/butter mixture, and mix to combine. Then gradually incorporate the flour mixture.
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5. Cover the bowl of cookie dough with plastic wrap and chill in the refrigerator for 15 minutes.
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6. After dough is chilled, pour powdered sugar into a small bowl. Using a tablespoon, scoop and shape cookie dough into balls and roll in powdered sugar. Place the dough balls onto an ungreased baking sheet and bake for 18-20 minutes.
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***I must add: this particular recipe can also be altered depending on your taste preferences! My grandma likes to make them with 1/2 cup of chopped walnuts stirred into the dough. Around the holidays, adding 1-2 teaspoons of peppermint extract can add a wonderful flavor as well!