In a medium-sized mixing bowl, whisk together the flour, cocoa powder, baking powder and sea salt. Set aside until ready to use.
Add the sugar and eggs to the bowl of a stand mixer fitted with a paddle attachment, and mix on medium-high speed for 3-4 minutes, until pale yellow and noticeably thicker. If you do not have a stand mixer, use a large bowl and a handheld mixer. Reduce the speed of the mixer to low and add in the vanilla, followed by streaming in the melted and cooled butter.
Roll the dough ball in the powdered sugar and transfer to the baking sheet, placing each dough ball about 2" apart. Place a candy eye decal in the center of each dough ball and press gently to adhere. Bake for 13-15 minutes. Serve and enjoy!
Makes about 30 cookies