1. In a mixer, beat the butter for 1 minute on medium speed until completely smooth and creamy. Add the sugar and beat on medium high speed another minute until fluffy. Beat in the egg and vanilla extract on high speed. Scrape down the sides and bottom of the bowl as needed.

2. In a separate medium sized bowl, combine the flour, cocoa powder, baking powder and salt together and whisk until combined. On low speed, slowly mix into the wet ingredients until combined.

3. On a piece of parchment paper with a floured roller, roll out the dough to about 1/4″ thick. Place the dough and parchment paper into the fridge to cool for 1-2 hours.

4. Once chilled, preheat oven to 350 degrees. Line 2 large baking sheets with parchment paper or Silpat mats. Remove dough pieces from the refrigerator and using a cookie cutter to cut our desired shapes (you can roll into balls and slightly flatten if you do not want shapes) Transfer the shapes to the baking sheet. Re-roll the remaining dough and continue cutting until all is used.

5. Bake for 10 minutes– the cookies will still appear soft. Allow to cool on baking sheet for 5 minutes, then transfer to a wire rack to cool completely before icing.

6. Cool completely and then frost with desired frosting. Enjoy!