Start by letting the butter truly soften at room temperature for about an hour – you should be able to easily press your finger into it but it shouldn’t be melty. This will help everything mix evenly.
Cream the softened butter and brown sugar in a large bowl until it’s really light and fluffy, about 3-4 minutes. You’ll see the color change to a lighter brown and the texture will become almost whipped. Don’t rush this step – it’s key for tender cookies.
Beat in the egg and vanilla until the mixture looks smooth and well-combined, about 30 seconds.
In a separate bowl, whisk together the flour, cocoa powder, and salt. The cocoa tends to be lumpy, so break up any clumps with your whisk.
Gradually mix the dry ingredients into the butter mixture, about 1/2 cup at a time. The dough will get pretty thick – that’s exactly what you want. Keep mixing until you don’t see any dry cocoa streaks.
Cover the dough and chill it for at least 1 hour. This prevents the cookies from spreading too much and makes the dough easier to handle.
When you’re ready to bake, preheat your oven to 350°F and line your baking sheets with parchment paper.
Roll the dough into 1-inch balls (about the size of a walnut). Place them 2 inches apart on the baking sheets – they’ll spread a bit.
Bake for 10-12 minutes. The cookies are done when the edges are set but the centers still look slightly soft – they’ll continue cooking a bit on the hot baking sheet. You won’t see them brown like regular cookies because of the cocoa.
While still warm, make a small indent in the center of each cookie with the back of a teaspoon. Let them cool completely on the baking sheets.