1. Heat oven to 350°F. Beat butter and sugar until creamy. Add egg and vanilla. Stir together flour, cocoa, baking powder and salt; gradually add to butter mixture. (Batter will be stiff; stir in last part with wooden spoon or work in with hands.)
2. For each cookie roll about 1 tablespoon dough into ball; flatten slightly and press around one mini peanut butter cup, covering cup completely. Mold into football shape. Using wooden pick or edge of knife press lines into dough resembling lacing on football. Place on ungreased cookie sheet.
3. Bake 12 to 14 minutes or until set. Remove from cookie sheet to wire rack. Cool completely. Fill in football lacing marks with frosting, if desired. Makes about 36 cookies.