Preheat the oven to 350 degrees, use convection bake if you have it. Line the cookie sheets with parchment paper or grease well with baking spray. Set aside.
Add softened butter and cream cheese to a medium-sized mixing bowl and use a hand or a stand mixer to blend until smooth.
Add the granulated sugar and beat on medium-high speed for 1-2 minutes or until smooth. Scrape down the bowl once complete.
Add the eggs and mix until combined.
In a separate bowl, whisk together the dry ingredients (flour, cocoa powder, baking powder and salt).
Add the dry ingredients to the wet ingredients in 2-3 portions, mixing well after each addition. Scrape down the bowl once complete.
Use a large cookie scoop to spoon the cookie dough on to prepared cookie sheets, leaving at least 2 inches between each cookie.
Bake for 20-25 minutes or until the cookies begin to crack.
Remove them from the oven and use the cookie scoop or the back of a large spoon to immediately make an indent in each cookie. Allow the cookies to cool to room temperature before adding the filling.