Preheat to 350 degrees (***If you are making these the same day, save this step for after all ingredients are mixed to allow for hydration time.)
Cream softened butter and sugar for 2 minutes, scrape sides of bowl. Continue beating for another 2 minutes, scrape sides of bowl.
Add cocoa powder to butter sugar mix and beat for anther 2 minutes.
Beat eggs in a small bowl and add orange extract. Mix together.
Add egg mixture to the butter mixture slowly while mixing on medium low speed until well blended.
Sift flour, baking powder, and salt in a bowl.
Slowly add dry ingredients to the butter mixture until well blended.
Roll the dough into Xtra sugar and then place on cookie rack. Place the bottom of a flat cup in sugar and lightly press down on the dough.
Bake for 10 minutes - cooking times may vary.
Let the cookies sit for 1 minute then transfer to a cooling rack.