In a medium bowl, combine Farmer Direct Foods All-Purpose Flour, cocoa powder, baking powder, and kosher salt. Whisk thoroughly to eliminate any lumps and set aside.

Using an electric mixer, cream together the softened butter and both sugars in a large bowl until the mixture becomes light and airy, about 2-3 minutes. Mix in the egg and vanilla extract until well combined. Add the red gel food coloring and mix until the color is uniform throughout the dough. Gradually incorporate the dry ingredients on low speed until just combined, being careful not to overmix.

Place the dough in the refrigerator for approximately 20 minutes to firm up.

While the dough chills, preheat your oven to 350°F and prepare two baking sheets by lining them with parchment paper.

Once chilled, scoop tablespoon-sized portions of dough and roll into balls. Roll each ball in granulated sugar to coat. Place the cookies on the prepared baking sheets, leaving about 2 inches of space between each one. Using your thumb, create an indentation in the center of each cookie. Return the cookies to the refrigerator for an additional 20 minutes to prevent spreading during baking.

Bake for 12-14 minutes, rotating the pans halfway through the baking time. The cookies are done when they're set and just beginning to turn light golden brown on the bottom. Let them cool on the baking sheets for 5 minutes before transferring to wire racks to cool completely.

For the filling, beat the softened cream cheese and powdered sugar together until smooth and creamy. Once the cookies are completely cool, fill each indentation with approximately 1 teaspoon of the cream cheese mixture either by piping or spooning it in.