Cream together the softened butter and brown sugar until light and fluffy. Add eggs one at a time, mixing after each.

In a separate bowl, whisk together the flour, cocoa powder, and baking powder, then mix dry ingredients into the wet mixture.

Fold in the chocolate chips and optional nuts until evenly distributed.

Form the dough into balls about 1 inch in diameter and place them on a parchment-lined baking sheet. Chill for 30 minutes.

Preheat oven to 350°F (175°C). Bake cookies for 10-12 minutes until edges are set.

Immediately press a caramel kiss into the center of each cookie after baking.

Allow cookies to cool on the baking sheet for 5 minutes before transferring to a wire rack.