Add the butter, both sugars and salt to the bowl of a stand mixer and cream, using the paddle attachment, until pale and fluffy, about 3 minutes. Add the matcha powder and beat until just combined and the color is uniform. (Add one or two drops of yellow food coloring if using for a brighter green shade.)
Then add the two yolks and beat just a minute or so until incorporated.
Then add the dry ingredients in two batches and mix just until almost fully incorporated. Finish off mixing the batter by hand to ensure the flour is mixed in without over-mixing.
Using a small cookie scoop, scoop 1” balls then roll in granulated sugar (if using) and place onto a plate or parchment-lined cookie sheet. Cover with plastic wrap and place in the freezer for 30 minutes.
Meanwhile, preheat the oven to 350F (177C). Line two large baking sheets with parchment paper or silicone baking mats and set aside.
Once the oven is preheated and the dough balls are well-chilled, place them with a couple inches between each on the prepped cookie sheets. Bake about 10-12 minutes until the bottom edges are just starting to turn golden brown. Let them cool about 2-3 minutes then press an (unwrapped) Hershey Kiss into the center. (If you want to prevent the Kisses from melting at all, you can pop them in the freezer for just a few minutes after pressing the chocolates. I usually don't find it necessary to do this unless I'm in a rush..)
Let the cookies cool on baking racks and enjoy!
*Baked cookies can be stored in a tightly sealed container for up to 5 days or in the refrigerator a week.
*The scooped dough rounds can be placed in a freezer-safe bag and frozen 2-3 months. No need to thaw, just roll in the granulated sugar (if using) and allow a few extra minutes of baking time.