Preheat oven to 350 and line baking sheet with parchment paper.
FOR THE COOKIES: Cream butter and sugar until smooth. Mix in egg and vanilla. Mix until well combined.
Add the flour, cocoa powder, salt, baking soda and baking powder. Mix until combined.
Using a cookie scoop, shape the dough into balls and place on the prepared baking sheet about 2 inches apart.
Press the center of each cookie with your thumb or the back of a measuring spoon to create a hollow in the middle of the ball.
Bake for 12 minutes. Remove from oven and press the center of the cookie gently again with back of measuring spoon.
Cool on the baking sheet for 2 minutes then transfer to a cooling rack.
FOR THE CREAM CHEESE FILLING: Mix together the butter and cream cheese until light and fluffy. Mix in the vanilla. Gradually add the confectioners' sugar and mix until smooth.
Pipe or scoop the cream cheese filling into the indentations in each cookie.