In a medium saucepan, over medium-low heat, melt the butter.
Remove from heat and add brown sugar and cocoa powder. Stir for 1-2 minutes until glossy smooth.
Once at room temperature, add eggs and stir well.
Stir in flour, baking powder, and salt. Add chocolate chips, if using.
Let dough chill, covered, for 30 minutes.
Preheat oven to 350 degrees.
Remove dough from refrigerator and roll into 1 1/2 - 2 inch balls, depending on the size of caramel. Using your thumb, make an indention in the center. Place caramel in the center of cookie dough and wrap cookie dough completely around caramel.
Place powdered sugar in shallow bowl. Generously coat each ball in powdered sugar. Repeat.
Place the cookies on parchment or Silpat lined baking sheet.
Bake for 8-10 minutes or until the cookies start to crack on edges. Let cool for 5 minutes before removing from the baking sheet.