Use an electric hand mixer to cream together 1 cup of room temperature butter with 3/4 cup of granulated sugar and 3/4 cup of brown sugar until light and fluffy
Add 1 large egg, 1 large egg yolk and 2 teaspoons of vanilla extract and mix until creamy
Place a mesh sifter over the bowl and add 1 3/4 cups of all purpose flour, 2/3 cup of cocoa powder, 2 teaspoons of espresso powder, 1 teaspoon of baking powder and 1/4 teaspoon of salt into the sifter
Gently sift the dry ingredients into the bowl and mix until just combined
Place two sheets of plastic wrap onto your counter and divide the cookie dough between the two sheets
Roll the cookie dough into logs that are about 2 inches wide and chill the dough until firm (60 minutes in the freezer or 2-3 hours in the refrigerator)
Preheat your oven to 350 degrees
Unwrap one portion of chilled dough and slice into 1/4” portions for crisp cookies or 1/2” portions for softer cookies
Preheat your oven to 350 degrees
Place the portions of dough onto parchment lined baking sheets at least 2 inches apart and add sprinkles, if desired
Bake the cookies in a 350 degree oven for 8-9 minutes or until the are lightly puffed and feel lightly set
Transfer the baking sheets onto a heat proof surface and allow the cookies to cool on the baking sheets for 5 minutes before transferring them directly onto cooling racks
Once cooled, dust with confectioners sugar or add frosting, if desired
Store leftovers in an airtight container at room temperature