In a large mixing bowl beat butter with an electric mixer on medium to high speed for 30 seconds. Add sugar, baking powder, baking soda, and salt. Beat until combined, scraping the sides of the bowl occasionally. Beat in egg and vanilla until combined. Beat or stir in cocoa powder and flour.
Shape the dough into 1-inch balls. Place the balls of dough 2 inches apart on an ungreased cookie sheet.
Bake in a 350 degree F oven about 9 minutes or until edges are firm. Immediately press a chocolate kiss into center of each cookie. Transfer cookies to a wire rack; cool.
When cookies are cool, spoon frosting into a heavy self-sealing plastic bag. Using scissors, snip the tip off one corner of the bag. Pipe a small amount of frosting onto the top of each kiss. Stand a bear atop each cookie. Makes about 54 cookies.