Preheat oven to 350°F.

Beat together butter and sugar. Beat in egg and vanilla. Add flour, cocoa powder, baking powder and salt, and mix at low speed just until blended.

Scoop dough into nearly golf ball-sized balls and place in refrigerator for 2-4 hours.

Remove dough four balls at a time and roll them into 8" long. Shape into pretzels, gently lay in sugar crystals and place on ungreased baking sheet.

Bake 10-12 minutes or until they reach desired crispness. Place on wire rack to cool.