In a medium bowl, combine:
1/4 cup black cocoa (substitution: unsweetened cocoa)
2 teaspoons baking powder
1 teaspoon salt
In a large bowl, combine:
10 tablespoons unsalted butter, softened
1 1/2 cups granulated sugar
2 teaspoons vanilla extract
Using a hand-held mixer, mix on medium speed until smooth.
Gradually add the flour mixture and mix until just combined.
Using your hands, pat the batter into a giant ball and wrap it up in plastic wrap.
Refrigerate for a minimum of 2 hours, or until completely chilled.
While your dough is chilling, unwrap 24 Rolos candies and set them aside.
Preheat your oven to 350 degrees F and line 2 baking sheets with parchment paper.
Pour 1 cup of confectioners’ sugar into a small bowl and set aside.
Remove the dough from the refrigerator. Scoop out a large spoonful of the dough and flatten it into a disc, using your fingers. Place a Rolo into the center of the disc.
Wrap the dough around it, forming a ball. Smooth out the creases in the dough as much as possible.
Roll the ball in the confectioners’ sugar and coat completely. Do this twice!
Repeat this process with the remainder of the dough and place on the prepared baking sheets.
Bake in the preheated oven for 10 minutes.