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Step 1
In a large bowl using a hand-held mixer or stand mixer fitted with a paddle attachment, beat the butter for 1 minute on medium speed until completely smooth and creamy. Add the granulated sugar and beat on medium high speed until fluffy and light in color. Beat in the egg and vanilla extract on high speed. Scrape down the sides and bottom of the bowl as needed.
Step 2
Sift the flour and cocoa powder together in a medium bowl. Whisk in the baking powder and salt until combined. On low speed, slowly mix into the wet ingredients until combined.
Step 3
Divide the dough into 2 equal parts. Roll each portion out onto a piece of parchment to about 1/4″ thickness. Stack the pieces (with parchment paper between) onto a baking sheet and refrigerate for at least 1-2 hours. Chilling is mandatory. If chilling for more than a couple hours, cover the top dough piece with a single piece of parchment paper. You can chill up to 2 days.
Step 4
Once chilled, preheat oven to 350°F (177°C). Line 2-3 large baking sheets with parchment paper or silicone baking mats. The amount of batches will depend on how large/small you cut your cookies. Remove one of the dough pieces from the refrigerator and using a cookie cutter, cut in shapes. Transfer the cut cookie dough to the prepared baking sheet. Re-roll the remaining dough and continue cutting until all is used.
Step 5
Bake for 10 minutes– the cookies will still appear soft. Make sure you rotate the baking sheet halfway through bake time. Allow to cool on baking sheet for 5 minutes, then transfer to a wire rack to cool completely before icing.
Step 6
Make the icing and decorate the cooled cookies however you’d like. I did not color the icing, as you can see. Add sprinkles on top of the icing if desired. Once the icing has set, these cookies are perfect for gifts, sending, or munching on right away. I find they stay soft for about 5 days at room temperature.