Does cocoa powder come from cocoa beans?

Yes, it does! There are different methods of processing cocoa beans. Sometimes instead of using the whole bean to make chocolate, it's separated into two parts - cocoa butter, and cocoa powder. The processes used to do this are either the 'hydraulic press' method or the 'Broma process'. The edible part of cocoa beans before they're processed is about 55% fat, so the separation usually produces 50% cocoa butter, 50% cocoa powder. Reference: