Preheat your oven to 350°F (175°C) and line two baking sheets with parchment paper.

In a large mixing bowl, cream together softened unsalted butter and granulated sugar using an electric mixer for about 2–3 minutes until light and fluffy.

Add eggs one at a time to the butter mixture, beating well after each addition, then stir in the vanilla extract.

In a separate bowl, whisk together flour, baking powder, and salt, then gradually mix this into the wet ingredients until just combined.

Scoop portions of dough and roll into balls, then roll in powdered sugar for a festive finish.

Place the dough balls onto prepared baking sheets with space around each, and bake for 9–11 minutes until edges are set.

Immediately after removing from the oven, press a Hershey’s Kiss into the center of each warm cookie.

Allow the cookies to cool on wire racks before serving.