To prepare a moist vegan sugar cookies recipe, first you will need to prepare your ingredients. First, you'll need your flour, baking powder, sugar, cocoa, vanilla, and salt. Then, add your wet ingredients to the dry ingredients and mix until everything is well combined. Next, take your cookie dough and roll it out until it's about 1/4-inch thick. Using your rolling pin, roll the dough into balls and place them on ungreased cookie sheets. Bake the cookies for 12 to 15 minutes or until the edges are golden brown.