Preparation Steps

• Place butter and sugar in a large mixing bowl (or a stand mixer fitted with the paddle attachment). Cream until light and fluffy, 1-2 minutes.
• Add egg, vanilla, salt, baking powder, and cocoa and mix until combined, then mix in flour until smooth.
• Lay a sheet of wax or parchment paper on a work surface. Place half the cookie dough in the center and press to form a disk. Cover with another sheet of paper and roll to between 0.25 and 0.5 inch thickness (as desired). Repeat with the second half of the dough.
• Chill dough until firm, at least 30 minutes.
• Preheat oven to 350°F. Line cookie sheets with parchment paper or silicone baking mats.
• Remove half the dough from the refrigerator and use cookie cutters to cut desired shapes. Place 2 inches apart on cookie sheets. Chill for 15 minutes then bake cookies until no longer glossy, approximately 10-15 minutes (depending on thickness and size).
• Reroll leftover dough and chill while cutting shapes from the second half. Continue until all your cookie dough is cut into shapes.
• Once cookies are baked, cool completely before frosting.
• To make the frosting, beat butter and sugar with a stand mixer until crumbly. Add salt and vanilla, then add 3 tablespoons of milk and mix until smooth, adding more milk 1 teaspoon at a time until you get a piping consistency.
• Frost cookies as desired. Let sit at room temperature to crust, then you can stack them.