Is cocoa butter and powder the same thing?

Cocoa butter and cocoa powder are not the same thing. Cocoa butter is a fat extracted from the cocoa bean, while cocoa powder is made from the solids that remain after the cocoa butter has been removed. Cocoa butter is used in chocolate making and other confectionery products, while cocoa powder is used as a flavouring agent in a wide variety of foods, including drinks, desserts, and cakes.