Sift the flour and cocoa together into a medium bowl. With a hand mixer or a stand mixer fitted with the paddle attachment, cream the butter and sugar on medium speed until light and fluffy, about 2 minutes. Add the vanilla and salt; continue beating until blended and smooth, about 1 minute more. Add the flour-cocoa mixture and mix on low speed until a soft dough forms, about 1 minute. Chill the dough in the refrigerator until firm enough to roll into balls, 40 to 60 minutes.
Position a rack in the center of the oven and heat the oven to 350°F. Line two cookie sheets with parchment or nonstick baking liners.
Using your palms, roll heaping teaspoonfuls of the dough into 1-inch balls. Arrange them 2 inches apart on the lined sheets. With a lightly floured thumb or index fingertip, press straight down into the middle of each ball almost to the cookie sheet to make a deep well. (Or use the end of a thick-handled wooden spoon.)
Bake one sheet at a time until the tops of the cookies look dry, 8 to 9 minutes. Gently redefine the indentations with the end of a wooden spoon. Let the cookies cool on the sheet for 5 minutes and then let them cool completely on racks.
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