Melt butter in a small sauce pan over medium heat and allow to cool to room temperature.

Combine flour, cocoa powder, salt, baking soda, and baking powder in a small bowl and whisk to distribute evenly.

In a medium bowl, combined cooled melted butter with brown sugar, beat for 1 minute until combined.

Add egg, vanilla extract, and red food color; beat for another minute until combined.

Slowly add flour mixture to the liquid mixture and stir until incorporated.

Refrigerate the cookie dough while you preheat the oven and prepare the muffin pan.

Preheat oven to 350°F.

Melt about a tablespoon of unsalted butter and brush all the cavities of a mini muffin pan with melted butter and sprinkle with extra flour to coat the entire surface of each cavity.

Remove cookie dough from the fridge, use a small ice cream scoop to divide the dough into 24 portions and place in the prepared muffin pan.

Bake for 12 minutes in the middle oven rack.

Remove from the oven and place pan on a wire rack.

Immediately use the back of a teaspoon to press down on top of the baked cookies to create cavities for the filling.

Leave the cookies in the pan until cool to the touch before removing them. Use a butter knife to loosen them from the muffin pan.

Let them cool completely on a wire rack.

Let butter and cream cheese soften at room temperature.

Beat room temperature butter and cream cheese together with vanilla extract in a medium mixing bowl until well blended.

Add powder sugar and beat until incorporated and fluffy.

Use a piping bag to fill the completely cooled cookie cups with cream cheese filling and top with Christmas sprinkles.