The short answer is yes! Baking powder and baking soda (known as leaveners in the baking world) have very different roles in baked goods. Baking soda is used when there is an acidic ingredient present in the recipe. In the case of these M&M sugar cookies, the acidic ingredients are brown sugar and cream cheese. Baking powder, on the other hand, doesn't need an acid since there is already one present. We oftentimes use two types of leaveners to offset the discoloration and poor taste that can come from using too much baking soda in certain recipes.